37. "If a woman has conceived seed, and gave birth to a male child" (Vayikra 12:2). Rabbi Yehuda opened with, "There is none holy as Hashem. For there is none beside You. Neither is there a rock like our Elohim" (I Shmuel 2:2). This is a difficult verse. IF IT IS WRITTEN, "There is none holy as Hashem" it would mean there is something else holy NEVERTHELESS, SOMEWHAT LESSER THAN HASHEM, as it says, "as Hashem." ALSO, "Neither is there a rock like our Elohim" means there is another rock SOMEWHAT LESSER THAN HASHEM.
38. HE ANSWERS, Surely, "There is none holy as Hashem," since there are many holy beings. There are holy beings above, NAMELY ANGELS, as it is written, "and the sentence by the word of the holy ones" (Daniel 4:14). Yisrael ALSO are holy, as it is written, "You shall be holy" (Vayikra 19:2). They are all holy, yet not as holy as Hashem. The reason is that it is written, "For there is none beside (or: 'without') You." It means that the holiness of the Holy One, blessed be he, exists without their holiness OF THE ANGELS AND OF YISRAEL, since He is not in need of their holiness. But they are not holy without You, since without You they have no holiness.
39. "Neither is there a rock (Heb. tzur) like our Elohim" MEANS as explained that the Holy One, blessed be he, shaped a form (Heb. tzurah) within a form, THAT IS, THE FORM OF THE FETUS IN THE FORM OF ITS MOTHER, improved it, blew into it the spirit of life and brought it out into the world. According to another explanation, "Neither is there a rock like our Elohim" means that there is a rock, which is called ONLY a rock, as it is written, "look to the rock from whence you are hewn" (Yeshayah 51:1), and, "and you shall smite the rock" (Shemot 17:6). They are all called 'rock' yet none is a rock like our Elohim, who has power and dominion over everything.