 In the Samech Vov series, this idea is pronounced as the ultimate purpose of creation.Central to the "Dirah Betachtonim" concept is the notion of sublimating the physical aspects of existence.The concept of a divine dwelling is attributed to a statement in "Midrash Tanchuma", an Talmudic book of homilies, “God had a desire to have a home in the lower world.”

The concept of "Dirah Betachtonim" is the central focus of the book "Heaven on Earth" by Rabbi Faitel Levin.