Likutei Moharan, Part II 7:16/ליקוטי מוהר"ן·תנינא ז׳:ט״ז

116. Moshe’s burial place, too, is the concept of makifim, which are hidden from all sight. This is as our Sages, of blessed memory, taught regarding Moshe’s burial place: “To those above it seemed that it was below, while to those below it seemed that it was above” (Sotah 14a).

2This corresponds to the abovementioned attribute of kol, as in “for kol (all) that is in heaven and on the earth.” The tzaddik who attains these makifim must possess the attribute of kol in order to show those who are above that they are below, that they really know nothing about the Blessed One, as in “What did you see?…”; and conversely, “to those below it seemed that it was above,” because they attain the insight that “the whole earth is filled with His glory,” as in “I beheld the Lord.”