Question: Is consciously enjoying reading The Book of Zohar and the pleasure I feel at the same time considered bestowal to the Creator?

Answer: No, it is still reception.

Question: And when I thank the Creator and understand that He is behind it, is it bestowal?

Answer: Yes, if you feel that the Creator is behind all this, and you thank Him, then this is bestowal to the Creator.
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From the Daily Kabbalah Lesson 3/15/24, Writings of Baal HaSulam “To Understand the Words of The Zohar”

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