ומלתא, יקירה - כמו ויקר פדיון נפשם שלא מצאה טעם. [Daniel 2:11] U-mill'ta... yakkirah (וּמִלְּתָא... יַקִּירָה - And the matter... is difficult): [The word yakkirah means difficult/weighty,] like [the usage in] “And costly/precious (v'yakar - וְיָקַר) is the redemption of their soul” [Psalms 49:9], for which no [sufficient] value/reason can be found (shelo matz'ah taʿam - שֶׁלֹּא מָצְאָה טַעַם). [The parallel illustrates the weightiness or difficulty implied by the root י-ק-ר].
אלהין - הם המלאכים העליונים שהם צורת אמת ואינם כגופות והנשמות נגזרות מהן, כאור היוצא מהשמש והנשמות הם גופות, על כן אינמו יודעות הנסתרות רק מעט ובמראות הלילה שאין הנשמות מתעסקות בצרכי הגוף, והיודע בסוד הנשמה יעיד על דברי. [Daniel 2:11] Elahin (אֱלָהִין - Gods): [The Chaldeans refer to beings who] are the upper angels, who are the form of truth (tzurat emet - צוּרַת אֱמֶת) and are not like bodies [i.e., they are incorporeal]. And the [human] souls are derived (nigzarot - נִגְזָרוֹת, lit. 'cut') from them, like light that goes out from the sun. But the souls are [like] bodies [in that they are embodied or less pure/more limited than the angels]. Therefore, they [human souls] do not know the hidden things except a little, and [primarily] in visions of the night when the souls are not occupied with the needs of the body. And one who knows the secret of the soul will testify to my words.