Letters are the forms of desire. The Creator created only the desire to enjoy that acquires various forms of reception and bestowal. Yet, forms of reception have no right to exist in spirituality. As to the forms of bestowal, we are only concerned with those similar to the Creator, that is, with various types of bestowal from Bina to Malchut.
Altogether, there are 27 letters: 9 come from ZAT de Bina (from Aleph to Tet), 9 from Zeir Anpin (from Yod to Tzadik), 4 are contained in Malchut (Kof, Reish, Shin, and Tav), and 5 letters are used in the end of words, MaNTZePaCH, on the Parsa. These are the forms of matter similar to the Creator or models of the correct behavior.
Therefore, when we talk about a book, word, or sentence, we talk about the matter of the desire to enjoy, which is constantly changing and acquiring different shapes like dough. This is how our desire alters its form, yearning to become similar to the Creator.
When one completes repeating the entire series of permutations from the first word (In the beginning – Beresheet) to the last (Israel), going through all the letters of the Torah, one acquires all of these forms, becomes completely similar to the Creator, and reaches the Final Correction. Hence it is said, “Inscribe the whole Torah on your heart.” The heart is the desire; the book of Torah all the existing forms of the Creator’s bestowal onto the creatures. We have to transcribe them on our desire. Then we will become similar to the Creator.
From the Evening Zohar Lesson 5/5/10
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