Daas/Daat Elyon ("Higher Knowledge") and Daas/Daat Tachton ("Lower Knowledge") are two alternative levels of perception of reality in Hasidic thought. Their terms derive from the Kabbalistic sephirot: Keter (above conscious Will) and Da'at (conscious Knowledge), considered two levels of the same unifying principle; the first encompassing, the second internalised within the person. In Kabbalah either Keter or Da'at are listed in the 10 sephirot, but not both. While the significance of this duality is limited in Kabbalah to its discussion of the Heavenly realms, the significance, and the terminology of "Higher" and "Lower Knowledge" emerges in the Hasidic internalisation of Kabbalah to describe alternative, paradoxical conscious perceptions of Divine Panentheism in this material World. Upper Knowledge refers to the Divine view "from Above", Lower Knowledge to the Created view "from Below".
The terms Daas Elyon and Tachton are used particularly in the Habad philosophical systemisation of Hasidic thought. The alternative Kabbalistic terms Ayin and Yesh ("Non-Being and Being") are more commonly used in wider Hasidic mysticism. Habad differed from Mainstream Hasidism by its intellectual investigation of the Kabbalistic terminology and concepts that Hasidism had adapted to its psychologically focused mysticism. In this Daas Elyon and Tachton take on a related, but wider conceptual connotation than Ayin and Yesh, as they become the two alternative conscious perception paradigms of all Hasidic mysticism. Hasidism had extended the significance of Ayin and Yesh beyond its Heavenly abstract Kabbalistic meaning, to describe how this physical realm is alternatively Being or Non-Being, as perceived by Creation, in its nullification in the Panentheistic Divine All. Higher and Lower Knowledge broadens this further to any spiritual level of existence, or any concept under consideration.