Musar על ברכות 114:26

The sanctity of the body is divided into three levels. They are the three levels which our sages have listed and which are dealt with in Reshit Chochmah. Our sages in Berachot 57b have spoken about them in terms of דירה נאה, אשה נאה, כלים נאים, מרחיבים דעתו של אדם, "a beautiful residence, a beautiful wife, and beautiful furnishings develop a man's mind." The word דירה, residence, is a metaphor for the heart, the seat of life itself. The word כלים, furnishings is a metaphor for one's tools. The word אשה, wife is a metaphor for the holy soul. The Arizal gave these three items a סימן by relating them to Psalms 90,3: תשב אדם עד דכא, "You return man to "dust." The word ד"כא he understood as an acronym for דירה, אשה, כלים.

The relationship between G–d and people who have achieved שלימות הגוף is indicated in Isaiah 57,15 which places G–d, whose name is holy, who towers in the lofty Celestial Regions, as side by side with the ones of contrite spirit. Our sages comment that the picture of man, אדם, is engraved on G–d's throne.