The נמשל in Godliness of the יש האמיתי and the אין of the יש האמיתי and the אין of the יש הנברא. The 40 days from Rosh Chodesh Elul until Yom Kippur are auspicious days when Hashem’s י״ג מדות הרחמים are revealed. The idea of אין of the יש האמיתי is that is lacks defined מציאות, meaning it is פשוט like Hashem’s light which can only create through the defined vessels.