The Divine Being and the Divine Majesty
Rav Yehudah and his school distinguished between the Divine Being (Etzem), also called Kedushah, and the Divine Majesty (Kavod). The Divine Being dwells in the west, invisible to men and angels, and is above all human perception. When Hashem reveals Himself to men and angels, He appears in the form of the Divine Majesty. The Divine Majesty dwells in the east, is created out of divine fire, and holds the divine throne, representing the Divine Being to human eyes. The throne is draped on the south, east and north, and open to the west, so that the reflection of the Divine Being in the west can shine upon it. It is surrounded by legions of angels who sing to the glory of the Creator.
Source: Sefer HaKavod, as quoted by later authors