Sefer HaBahir 95

1... “The advantage/profit/surplus/yitron of the land/arets over All /bakol is a king” [Ec 5:8] – And what is yitron? A place from which is carved out the earth/arets . . . And what is this “earth”? That from her was carved out the Whole /hakol, and from him (hakol) was carved out heavens, and he is the throne of the Holy One, and he is a precious stone, and he is the sea of wisdom.