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Genesis 1:1 “בְּרֵאשִׁית, בָּרָא אֱלֹהִים, אֵת הַשָּׁמַיִם, וְאֵת הָאָרֶץ” “In the beginning God created the heaven and the earth”
‘The heavens’ is the Tree of Life, ‘the earth’ is the Tree of Knowledge Good and Bad.
“the earth was unformed and void”, תֹהוּ , “unformed” is the aspect of ‘good’ depth and בֹהוּ ‘void’ is the aspect of ‘bad’ depth.
The distance from the material to its spiritual root is called depth and it is all around the matter. Since there is no actual matter, the spiritual depth is the fields of energy that is controlling and forming the ‘matter’.