LEV307 For the mystics, the essence of the person is the soul, though the person is a composite of body and soul. The human parents create the body of the child, while God creates the essence, the soul of the child. Therefore, God is the primary parent, the essential parent, the ultimate, parent, the parent of all parents. In this view, honoring the parent is considered a commandment applicable primarily to God, and only by extension to the human parent.
Niddah 31a; Zohar 1:49, 3:219b. See also Nahmanides on Exodus 20:12. For this reason, when there is a conflict between obeying one’s human parent and obeying God’s commandments, one is obliged to observe the divine commandment and to ignore the commandment of the human parent.
Sifra on Leviticus 19:3 HTBAJ 166
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