22. Every item that pertains to this cow, WHICH IS MALCHUT, is in seven, seven washings. And we were already taught that. What is the reason? It is because MALCHUT is the seven years of the Sabbatical year THAT CONTAINS SEVEN SFIROT - CHESED, GVURAH, TIFERET, NETZACH, HOD, YESOD AND MALCHUT, and is called 'Bathsheba' (lit. 'Daughter of Seven'). Therefore, all her rituals are in seven. Come and behold: all that is made from this cow is for the purpose of purification and not for sanctification. Although it was given to an aid OF THE PRIEST, THAT IS, ELAZAR, he does not perform the slaughtering or the burning so that no Harsh Judgment will be at his aspect. Even more so for Aaron, who is in a more perfected level THAN ELAZAR. He need not present himself or be available there.
22. כָּל מִלָּה דְּהַאי פָּרָה, הִיא בִּשְׁבַע, ז' כִּבּוּסִים וְכוּ,' וְהָא אִתְּמַר, מ"ט. בְּגִין דְּהִיא שְׁבַע שְׁנֵי שְׁמִטָּה, וּבַת שֶׁבַע אִתְקְרֵי, וע"ד כָּל עוֹבָדוֹי בְּשֶׁבַע. ת"ח, כָּל מַאי דְּאִתְעָבֵיד מֵהַאי פָּרָה, בְּגִין לְדַכְּאָה, וְלָא לְקַדְּשָׁא, ואע"ג דְּאִתְיְיהִיב לַסְּגָן, הוּא לָא שָׁחִיט וְלָא שָׂרִיף, בְּגִין דְּלָא יִשְׁתְּכַּח דִּינָא בְּסִטְרוֹי, וכ"ש אַהֲרֹן דְּאִיהוּ בְּדַרְגָּא שְׁלִים יַתִּיר, דְּלָא בָּעֵי לְאִשְׁתַּכְּחָא תַּמָּן, וּלְאִזְדַּמְּנָא תַּמָּן.