7. Come and behold: Hei refers to rest of those on high and those lower. Thus, THERE IS the upper Hei OF YUD HEI VAV HEI, DENOTING BINAH, and the lower Hei OF YUD HEI VAV HEI, REFLECTING MALCHUT. THE UPPER HEI POINTS TO rest for the supernal beings, while THE LOWER HEI REFERS TO rest for those below. The upper Hei IS THE SECRET OF seven years seven times, MEANING 49 GATES OF BINAH; the lower Hei is THE SECRET OF merely the seven years. The LOWER IS CALLED 'The Sabbatical Year' and the UPPER is called 'Jubilee.'
7. ת"ח, ה' נַיְיחָא הוּא דְּעִלָאֵי וְתַתָּאֵי. בְּג"כ, ה' עִלָּאָה, ה' תַּתָּאָה. נַיְיחָא דְּעִלָּאִין, נַיְיחָא דְּתַּתָּאִין. ה' עִלָּאָה, שֶׁבַע שָׁנִים שֶׁבַע פְּעָמִים. ה' תַּתָּאָה, שֶׁבַע שָׁנִים בִּלְחוֹדַיְיהוּ. דָּא שְׁמִטָּה, וְדָא יוֹבְלָא.