You are He, our G-d⁶” At first, one addresses G-d directly (“You”), and then in an indirect, concealed way (“He”). Because if a person imagines that he is clinging to G-d, and that he stands before Him, then he is really far off. But, if he thinks that he is far, then he is close. Thus, the one who thinks “You,” is really [on the level of] “He,” but when one thinks “He,” then [He is] “our G-d.” Toldos Yaakov Yosef, Kedoshim, p. 109d

footnotes: ⁶ From the end of the morning prayers: “Ein k’Elokeinu… Atah Hu, Elokeinu, Atah Hu, Adoneinu, Atah Hu Malcheinu, Atah Hu, Moshienu.