1. Ra'aya Meheimna (the Faithful Shepherd). "Judges and officers shall you make you in all your gates, which Hashem your Elohim, gives you, throughout your tribes" (Devarim 16:18). In this precept, He commanded regarding judges and officers. Moreover, "but (Heb. ki, Caf Yud) Elohim is the Judge" (Tehilim 75:8). The numerical value of 'ki' is forty if you take into account that Yud in its full spelling equals twenty and Caf is twenty for a total of forty. After that, "Elohim is the Judge: He puts one up," Hei OF YUD HEI VAV HEI does "and sets up another" (Ibid.), THAT IS, Vav OF YUD HEI VAV HEI.
1. (רעיא מהימנא) שׁוֹפְטִים וְשׁוֹטְרִים תִּתֶּן לְךָ בְּכָל שְׁעָרֶיךְ אֲשֶׁר יְיָ' אֱלֹהֶיךָ נוֹתֵן לְךָ וְגוֹ.' בְּפִקּוּדָא דָּא, מָנֵי שׁוֹפְטִים וְשׁוֹטְרִים. וְעוֹד כִּי אֱלֹהִים שׁוֹפֵט, כִּי: מ,' מִנֵּיהּ יוֹ"ד דְּחוּשְׁבָּנֵיהּ כ,' בָּתַר הָכָא, אֱלֹהִים שׁוֹפֵט, זֶה יַשְׁפִּיל ה"ה, וְזֶה יָרִים דָּא וָ"ו.