The Tree of Life is a pattern composed of 10 attributes or emanations called Sefirot (wheels or spheres) and 22 Paths. Each path represents a state (counting) of connection to a true understanding of God.
With these 10 spiritual emanations from God, everything was created. Scholars of Kabalistic Tarot Interpretation, associate each arcane with a one of the ten levels of the Tree of Life or one of the 22 Paths that connects these spheres or levels.
Qabalah is a portrait of what it means to be human, what it means to be divine and exist. That is what the theory of Qabalah is meant to accomplish. And tarot is that same exact portrait, done as a deck of cards. It is a portrait of the workings of the invisible universe.