Sacred sites can be tangible locations or edifices, or they may represent conceptual/spiritual ideas, i.e., The River SAMBATION. However, in Judaism, most such significant places or edifices have a dualistic nature and exist on both the physical and spiritual plane. A clear example is JERUSALEM. On the one hand, it is the physical, ancient town King DAVID chose as his capital and still exists as a thriving city. On the other hand, it is the “Heavenly Jerusalem,” a mystical domain.