Question: What are “letters” in the spiritual sense?
Answer: Letters are forces, attributes of the upper influence on Malchut. Malchut, per se, is the assembly of all souls. Their unity has to absorb all the 22 letters and five of their final forms (MaNTzePaCh), including their multiple forms in the Torah: starting with the first word “in the beginning (Beresheet)” and ending with the last word “Israel.”
The question is: What is the basic letter, basic “signal,” upon reception of which a person will definitely reach correction? Even the properties integrated into the structure of Bina, which manages all corrections, and even the forms of communication with the Creator and connection with Him that are included in Bina, such as Samech (ס) and Mem (מ), do not guarantee us success.
The letter Samech signifies the upper part of Bina. At the first glance, what could be more exalted than that? It doesn’t wish anything for itself and needs only bestowal, wants only to be included in the Giver, exist above its desire, no matter its eruption within.
The letter Mem contains Samech in it; moreover, it is filled with the desires of others to be able to bestow to them. What more can there be if I already don’t wish anything and, above all, I take care of all the others like a mother?
The properties of Samech and Mem meet all demands of bestowal: They correspond to repentance from fear and repentance from love accordingly. Why then can’t we get reformed by them? What is missing here?
What is missing is the letter Bet (ב) symbolizing blessing, that is, the magic property, a special force from Above. It shows us that nothing matters: neither mind, nor heart, nor time you spent studying matters, nor, frankly speaking, anything that we may want to consider. None of this leads us out into the spiritual world.
This is the main idea of the article on letters from “Introduction from The Book of Zohar”: We need only a blessing.
From the 1st part of the Daily Kabbalah Lesson 12/14/10, “Introduction from The Book of Zohar,” Article “The Letters by Rabbi Amnon Saba”