237. The tenth precept is to put on Tfilin, and to complete himself with the supernal image. As it is written, "And Elohim created man in His own image" (Beresheet 1:27). He opened the discussion by saying: "Your head upon you is like the Carmel" (Shir Hashirim 7:6). This verse has already been explained. Nevertheless, "Your head upon you is like the Carmel" applies to the supernal head - the Tfilin worn on the head of the holy Supernal King Yud Hei Vav Hei that appears in the written letters: Each letter OF YUD HEI VAV HEI is equivalent to one paragraph IN THE TFILIN. AND IN THIS MANNER, the Holy Name is engraved upon the PARAGRAPHS OF THE TFILIN, according to the proper order of the letters. And we have learned that the verse "that you are called by the name of Hashem, and they shall be afraid of you" (Devarim 28:10) refers to the Tfilin of the head, which represent the Holy Name, according to the order of the letters.
237. פִּקּוּדָא עֲשִׂירָאָה, לַאֲנָחָא תְּפִילִּין וּלְאַשְׁלָמָא גַרְמֵיהּ, בְּדִיּוֹקְנָא עִלָּאָה. דִּכְתִיב וַיִּבְרָא אֱלֹהִים אֶת הָאָדָם בְּצַלְמוֹ. פְּתַח וַאֲמַר רֹאשֵׁךְ עָלַיִךְ כַּכַּרְמֶל. הַאי קְרָא אוֹקִימְנָא. וְאִתְּמַר, אֲבָל רֹאשֵׁךְ עָלַיִךְ כַּכַּרְמֶל, דָּא רֵישָׁא עִלָּאָה, תְּפִילִּין דְּרֵישָׁא, שְׁמָא דְמַלְכָּא עִלָאָה קַדִּישָׁא יהו"ה, בְּאָתְוָון רְשִׁימִין, כָּל אָת וְאָת פַּרְשָׁתָא חָדָא, שְׁמָא קַדִּישָׁא גְּלִיפָא בְּסִדּוּרָא דְּאָתְוָון כִּדְקָא יָאוֹת. וּתְנַן כִּי שֵׁם י"י נִקְרָא עָלֶיךָ וְיָרְאוּ מִמֶּךָ, אִלֵּין תְּפִלִּין דְּרֵישָׁא, דְּאִינוּן שְׁמָא קַדִּישָׁא בְּסִדּוּרָא דְּאָתְווֹי.
242. The Tfilin are actually the letters of the Holy Name. Therefore, "Your head upon you is like the Carmel" REFERS TO the Tfilin of the head. "And the hair (Heb. dalat) from dalah (poor) of your head" (Shir Hashirim 7:6) refers to the Tfilin of the hand, WHICH IS MALCHUT, as she is poor, in comparison to above, TO ZEIR ANPIN. Thus, she achieves perfection as above!
242. וּתְפִילִּין אַתְוָון דִּשְׁמָא קַדִּישָׁא אִינוּן מַמָּשׁ, וְעַל דָּא רֹאשֵׁךְ עָלַיִךְ כַּכַּרְמֶל אִלֵּין תְּפִילִּין דְּרֵישָׁא. וְדַלַּת רֹאשֵׁךְ, הַהִיא תְּפִלָּה שֶׁל יַד, דְּאִיהִי מִסְכְּנָא לְגַבֵּי עֵילָא, אוֹף הָכֵי שְׁלִימוּ אִית לָהּ כְּגַוְונָא דִּלְעֵילָא.