353. THIS MAN ELAZAR prostrated himself before him. He brought him home, prepared three measures of bread and a three year old calf. After eating, the man said to him: Rabbi, tell me one thing. I had a red cow, the mother of this calf whose flesh we are eating. One day, before she became pregnant and gave birth, I followed her to her pasture in the desert. As I led her, a man came by and asked me for the name of the cow. I replied that from the day she was born, I never called her by name. He said to me: Batsheba, mother of Solomon, is she called if you merit forgiveness FOR YOUR SINS. When I turned around, I saw him no more. I laughed at this thing.

355. Come and see: SHE, THE RED COW, is actually called Batsheba according to the secret of wisdom, DENOTING MALCHUT NAMED COW FROM HER LEFT ASPECT, AS THE MALE IS CALLED AN OX AND THE FEMALE A COW. SHE IS RED DUE TO GVUROT. That is why everything referring to her is in sevens, FOR IN THE CHAPTER THERE IS MENTION OF cow seven TIMES; ALSO, seven burnings, seven sprinkles, seven washings, seven unclean, seven clean and seven priests with Moses and Aaron included in the count of seven. THEY ARE ALSO CALLED PRIESTS, as it is written IN THE CHAPTER, "And Hashem spoke to Moses and Aaron..." (Bemidbar 19:2). That man that spoke of Batsheba (lit. 'daughter of seven') spoke very well. All this pertains to the secret of wisdom.