Nefesh HaChayim, Reb Itzele's Long Annotation

And even though when it comes to the spiritual it makes no sense to refer to “above”464Heb.: ma-ah-la and “below”465Heb.: ma-ta— and even more so in the case of the supernal emanated power—however the context of “above” and “below” is not only used in relation to changes of physical position. [We see this] in “and you shall be only above and not below” (Devarim 28:13), whose meaning is that you will be superior in spiritual levels and not descend downwards from their levels, [*] as in the context of promoting an increase in holiness466Heb.: ma-ah-lin ba’kodesh v’lo mo-ree-deen and not a decrease (Yoma 12b). In the same way is the matter of powers that ascend “above”, meaning that they are drawn to spirituality, to the level that’s the highest of the high; and when they descend “below”, meaning to the lower levels.