Tree of Life|
Keter/Kether | Chokmah/Hhokmah | Binah | Daath/Da'at | Gedolah | Gevurah | Tipheret | Netzach | Hod | Yesod | Malkuth
Da'at is the third and last conscious power of intellect in Creation. Generally, da'at is only enumerated among the sefirot when keter is not. This is due to the fact that da'at represents the reflection of (the inner dimension of) keter itself within the realm of consciousness (as described above). Hence da'at appears in the configuration of the sefirot along the middle axis, directly beneath keter; and, corresponds in the tzelem Elokim to the cerebellum (posterior brain). Inner.org
Da'at or Daas ("Knowledge", Hebrew) in Jewish mysticism, called Kabbalah, is the location (the mystical state) where all ten sephirot in the Tree of Life are united as one. Wikipedia
Da'at and Keter are the same Sephirah from two different aspects. From one aspect this Sephirah is referred to Keter and from another aspect it is referred to as Da'at. Therefore when Da'at is counted then Keter is not counted and when Keter is counted Da'at is not counted. Wikipedia
Corresponding to this location of Da'at, is the realm of the Ruach haKodesh (Holy Spirit).
Da'at is knowledge that emerges out of nowhere and comes direct from God. It is not only seen but known, not only observing, but becoming.James Trimm quoting Moshe Miller