It is this Divine Spirit which is the essence of man. The body is merely the outward physical form which contains the Divine spark. All these powers, that is, both the external senses and the internal faculties, serve the heart. By the 'heart' we do not mean the physical organ which pumps the blood, and which is possessed by both man and animals. And unlike the physical heart which dies and decomposes with the rest of the physical body, the Divine spark or heart is indivisible and transcends death because its origin is in the spiritual world.
Man is the microcosm, that is, a miniature universe.
As such, he comprises in his outward or physical aspect all the elements found in the universe. In his inner aspect, he contains the potential qualities of all creation from the lowest to the highest, that is, animal, satanic and angelic. But, what is more important, through love and devotion to God he can rise even higher than the angels, for he is the mystery of God before whom the angels were commanded to fall in prostration. He was given command over the whole universe. He brought forth fruits to be your sustenance, and He subjected to you the ships to run upon the sea at His commandment, and He subjected to you the rivers, and He subjected to you the sun and moon constant upon their courses, and He subjected to you the night and the day and gave you all you asked Him.