Sefer Etz Chaim and Tanya

Both texts discuss the divine attributes (Chochmah-Binah and their derivatives). Text 1 focuses extensively on gematrial calculations, letter permutations (42-letter name), and the structural-mechanical transmission of divine names through the Sefirotic system, particularly emphasizing the detailed functioning of gevurot and their manifestation in Netzach-Hod-Yesod. Text 2 explicitly states that Chessed and Gevurah transcend created intellect in Atziluth, and emphasizes that even Moses apprehended divinity only through their 'clothing' (hitlabshut) in lower attributes (Netzach-Hod-Yesod). Text 1 treats Netzach-Hod systematically as recipients and bearers of divine names; Text 2 treats them as mediated, lower-grade manifestations of transcendent attributes. The disagreement concerns the metaphysical status of Netzach-Hod: whether they are direct carriers of divine forces (Etz Chaim) or necessarily mediated/reflected versions of higher attributes (Tanya).