From this it is deduced that the same principle will apply within spirituality [with there being an equivalent] to the nullification and obliteration of material things down here below in order to elevate them to G-dliness [as will now be explained.]
The Hebrew word for smoke 'עָשָן' is an acronym for the words עולָם 'World' alluding to space which is existence, שָנָה 'Year' alluding to time, and נֶׁפֶׁש Soul alluding to man.
As is explained in the Kabbalistic books and in the Raavad’s explanation of the 'Sefer Yetzirah', these three terms refer to the Seder Hishtalshelus in ascending order that comes about due to a revelation of fire from above, (As the Possuk ...)