According to the Zohar, the Heavenly Man constituted the first Sephiroth, or divine emanations. Before creation God was without form, above and beyond all attributes. But when He had created the Heavenly Man He used him as a Chariot in which to descend. And desiring to make Himself known by his attributes, “He let himself be styled as the God of pardon; the God of Justice; the God of Omnipotent; the God of Hosts and He who is (Jahveh).” The Heavenly Man is to be distinguished from the “earthly man.” The creation of the earthly man was, indeed, the work of the Heavenly Man, that is, of the first emanation of God, the Supreme Manifestation, the Divine activity. A.G.H.
Spence, Lewis, An Encyclopedia of Occultism, New York, Carol Publishing Group Edition, 1996, p. 205