Non-Jewish Kabbalah
Daat is considered the point of creation, when the active principle of Chokhmah (wisdom), meets with the passive principle of Binah, 'understanding', and creates the archetypal idea of knowledge. These three are sometimes referred to as the "superconscious".
However, this sephirot is often not shown on the tree of life, and instead there is an empty space, straddling The Abyss. In fact, there are often two trees depicted, one which shows Daat but not Malkuth, and the other which shows Malkuth but not Daat. These are considered as being before The Fall of Man, and after The Fall, in which the fruit of knowledge is taken from the tree, humanity loses paradise, and falls into the earthly state of suffering represented by Malkuth.
In comparing with Eastern systems, some compare Daat to the Vishuddha chakra in the throat, concerned with creativity, and others compare it with the secretive Bindu chakra at the back of the head, closely related to Vishuddha, which among other things is concerned with the point at which the universe was created.
In some occult methods of thought, Daat is a gateway which, upon passing through, inverts the qualities of the sephirothic spheres. The idea most likely derives from Daat being situated upon The Abyss. Aleister Crowley described the abyss:
"This doctrine is extremely difficult to explain; but it corresponds more or less to the gap in thought between the Real, which is ideal, and the Unreal, which is actual. In the Abyss all things exist, indeed, at least in posse, but are without any possible meaning; for they lack the substratum of spiritual Reality. They are appearances without Law. They are thus Insane Delusions... Now the Abyss being thus the great storehouse of Phenomena, it is the source of all impressions."Read more about this topic: Da'at