Bamidbar Rabbah

“The Lord spoke to Moses in the wilderness of Sinai, in the Tent of Meeting, on the first of the second month, in the second year of their exodus from the land of Egypt, saying” (Numbers 1:1).

“The Lord spoke to Moses in the wilderness of Sinai” – that is what the verse said: “[Your righteousness is like the mighty mountains]; Your justice is like the great depths” (Psalms 36:7). Rabbi Meir said: It is analogized to the righteous in their abode, and it is analogized to the wicked in their abode. It is analogized to the righteous in their abode: “In a good pasture I will herd them, and on the mountains of the height of Israel will be their grazing place” (Ezekiel 34:14). It is analogized to the wicked in their abode: “So said the Lord God: On the day that it descended to the grave I caused mourning; I covered the depths for it” (Ezekiel 31:15). With what are the wicked covered when they descend to the grave? It is with the depths.