159. IN THE VERSE: "And Elohim said, 'Let Us make man'" (Beresheet 1:26), THERE LIES A SECRET AS DESCRIBED IN THE VERSE: "The secret of Hashem is with them that fear Him" (Tehilim 25:14). The most venerated old man opened the discussion saying, Shimon, Shimon, who is he who said, "Let Us make man" and OF WHOM IT IS WRITTEN: "And Elohim said," Who is this NAME OF Elohim? In the meantime, that most respected of old man flew away and he could not see him. When Rabbi Shimon heard that he called him Shimon and not Rabbi Shimon, he said to his friends: This is indeed the Holy One, blessed be He, of whom it is said "and an ancient of days (Aramaic Atik Yomin) did sit" (Daniel 7:9). Now is the time to reveal this secret, which was previously forbidden to be revealed. However, permission has now been granted to reveal it. THE QUESTION IS, WHO SAID, LET US MAKE MAN? WAS IT ELOHIM OF BINAH OR ELOHIM OF MALCHUT?