116. It is written: "On the tenth day (Heb. be'asor) of this seventh month" (Bemidbar 29:7), and: "Also on the tenth day of this month" (Vayikra 23:27). HE ASKS WHY IT IS WRITTEN "be'asor" (lit. 'on day ten') when it should say 'tenth'. Why "ten?" HE ANSWERS: It is because now, on this day, all the high grades come upon each other, MEANING THAT THE TEN SFIROT THAT HAVE THREE FIRST SFIROT ARE DRAWN FROM IMA to rest upon the moon, WHICH IS MALCHUT, to shine on it. And they all pertain to the secret of ten so they add up to a hundred, BECAUSE TEN TIMES TEN EQUALS A HUNDRED. When it is based on the secret of a hundred, MEANING THAT IT HAS FIRST THREE SFIROT, then it is all one, FOR MALCHUT IS ONE WITH IMA. And BOTH are called 'the Day of Atonement'. Therefore, it is written, "on day ten (Heb. asor)", WHICH IS DERIVED FROM THE WORD 'SOURCE', as written, "Remember" (Shemot 20:8) and "Keep" (Devarim 5:12). THIS IS BECAUSE 'TENTH' (HEB. ASIRI) MEANS AN ALLUSION TO MALCHUT ONLY, WHICH IS THE TENTH SFIRAH, BUT "TEN", WHICH IS DERIVED FROM 'SOURCE', INDICATES ALL TEN SFIROT TOGETHER. For they all come FROM IMA in order to multiply by ten EVERY SFIRAH and shine by means of ten - NAMELY, ALSO INCLUDING THE THREE FIRST SFIROT.

117. The old sage turned towards Rabbi Shimon and said to him: I know that you have a question about this passage, "On the tenth day of this month". Rabbi Shimon said to him: Certainly, "on day ten," WHAT YOU SAID, THAT IT POINTS TO TEN is fitting. But if it is so, why does it add up to a hundred? From the passage, it seems that it all adds up only to seventy, for it is written: "On day ten of this seventh month..." And when you multiply seven by ten, it equals seventy. He said to him: For this did I turn to you, because I know you are a wise man.

118. Come and behold: there are two secrets here. The first is that the moon, WHICH IS MALCHUT, is called 'the seventh month' and therefore the seventh month is called 'ten', AS IT SAYS, "ON DAY TEN OF THIS SEVENTH MONTH." This is because they shine on it tenfold, MEANING TEN SFIROT, AND TEN TIMES TEN equals a hundred. THERE IS another SECRET HERE, because what you said, THAT "TEN" INDICATES MULTIPLYING SEVEN BY TEN, assuredly amounts to seventy on that day, IN SUCH A MANNER, that it is both in the level of seventy and in the level of a hundred. IT IS in the level of a hundred in order to make it whole WITH THE THREE FIRST SFIROT and shine on it; AND IT IS in the level of seventy because on this day MALCHUT receives all Yisrael in order to judge them. They are all in the soul rather than in the body, because on this day the soul is afflicted but not the body, as is written: "And you shall afflict your souls" (Vayikra 23:27), and, "for whatever person (lit. 'soul') shall not be afflicted" (Ibid. 29). For that day takes all the souls, and they are under its authority. Had it not been of the secret of seventy, it would not have authority over the souls, because souls are maintained by means of seventy, as it is written: "The days of our years are seventy" (Tehilim 90:10).

119. You may argue that the souls of the children have not completed seventy years, AND SAY that MALCHUT has no power over them. HE ANSWERS: Certainly, She has power over them, but not completely, as over one who merited for many days the commandments of the Torah. Even so, the seventy years apply to everyone, BOTH CHILDREN AND OLD PEOPLE. Of this we learned of 'Both the one who increases and the one who decreases'. What is 'one'? It is the unification of seventy years, of he who increases, NAMELY THE OLD, and he who decreases, NAMELY THE CHILD.

120. Therefore, on Yom Kippur, MALCHUT passes through all these seventy, and this level is completed with all THE SFIROT, FOR EACH SFIRAH OF THE SEVEN SFIROT ACQUIRED THE ASPECT OF FIRST THREE SFIROT AND THEY BECOME TEN SFIROT. HOWEVER, THERE ARE NO INCLUSIVE THREE FIRST SFIROT AND THEREFORE THEY ARE SEVENTY. All the souls ascend before Him and He judges them with Judgment. The Holy One, blessed be He, has mercy on the children of Yisrael on that day. Whoever has not removed the filth from his soul to cleanse it, when his prayer ascends on that day it sinks into that place that is called 'mud' and 'clay', WHICH ARE SAMAEL AND LILIT, and the depths of the sea. HIS PRAYER does not ascend to adorn the head of the King.

121. On this day, a person should not reveal his sins before another, because there are many ACCUSERS who take this word, which he has revealed and bring it up and testify against that word. As THE VERSE SAYS, "From her that lies in your bosom, guard the doors of your mouth" (Michah 7:5), surely these ACCUSERS go AFTER HIM and study HOW to accuse him and testify against him. BUT IN ADDITION TO THIS, he is shameless towards everyone, WHO IS NOT ABASHED TO REVEAL HIS SINS, which is a desecration of the Name of the Holy One, blessed be He. Therefore, it is written: "Do not let your mouth cause your flesh to sin" (Kohelet 5:5).

122. He opened the discussion, saying: "This month shall be to you the beginning of months..." (Shemot 12:2). HE ASKS: Do not all the holidays and months belong to the Holy One, blessed be He? WHY DOES IT SAY, "THIS MONTH SHALL BE TO YOU"? HE ANSWERS: "This month shall be to you," MEANS it is Mine, but I gave it over to you. "To you," MEANS that it is revealed, MEANING THAT THE LIGHTS ARE REVEALED IN IT FOR YISRAEL, but the seventh month is Mine. Therefore, it is covered and not revealed, AS IS WRITTEN: "AT THE FULL MOON (LIT. 'COVERED') OF OUR FEAST DAY" (TEHILIM 81:4). Your month is according to the sequence OF THE ALPHABET, in the order of Aviv (lit. 'Spring'), BECAUSE NISAN IS CALLED 'THE MONTH OF AVIV (ALEPH BET YUD BET)'. This is Aleph-Bet-Gimel, because Yud-Bet OF AVIV IS THE secret of Gimel, BECAUSE THE REDUCED NUMERICAL VALUE OF YUD IS ONE. THUS THE LETTERS OF AVIV (ALEPH BET YUD BET) NUMERICALLY EQUAL ALEPH BET GIMEL. But the seventh month is Mine; therefore ITS NAME STARTS with the last letters OF THE ALPHABET, NAMELY TISHREI (TAV-SHIN- RESH-YUD). What is the reason? You are IN FORWARD SEQUENCE ALEPH BET GIMEL, WHICH IS from below up, NAMELY, THE LETTERS INCREASE IN NUMERICAL VALUE, FIRST ALEPH (= 1) THEN BET (= 2), ETC. But I am IN BACKWARD ORDER TAV-SHIN-RESH-YUD - WHICH IS from above down, BECAUSE THE LETTERS DECREASE IN VALUE, FIRST TAV (= 400), SHIN (= 300), AND THEN RESH (= 200).

123. This SEVENTH MONTH is Mine. At the beginning of the month, I am covered. On the tenth of the month, I am COVERED because I am so during the first five days OF THE MONTH, during the other five days, and during the third set of five days. At the beginning of the month, I am so, because it is of the five first days. During the tenth day of the month, I am so, because it is part of the other five days. During the fifteenth day of the month, I am so, because it is part of the third five days.

124. HE ASKS: What is the reason it is so COVERED, THAT IS, UNTIL THE FIFTEENTH DAY OF THE MONTH? HE ANSWERS: Because this entire month is from the Upper World, MEANING FROM BINAH, and the Upper World is under the secret of five at any time. Therefore, this month is covered rather than revealed, because the Upper World is in concealment and all its aspects are covered. This month is for the Holy One, blessed be He, alone AND IS NOT TO YOU. Upon the fifteenth day OF THE MONTH, it is revealed. Everything reaches the renewal of the moon. THEREFORE, the moon is full and shines from supernal Ima, WHICH IS BINAH, and is ready to illuminate downwards from the lights above. Therefore, THE FIFTEENTH DAY OF THE MONTH is called BY THE NAME first, as is written: "And you shall take for yourselves on the first day" (Vayikra 23:40). Until now, MEANING UNTIL THE FIFTEENTH DAY, all THE SFIROT were based on the secret of the Upper WORLD, WHICH IS BINAH. From THE FIFTEENTH DAY, the Sfirot descend to the secret of the Lower WORLD, WHICH IS MALCHUT.

125. Come and behold. The first days BEFORE THE FIFTEENTH OF THE MONTH came from the supernal day, NAMELY BINAH, as it is the secret of the Upper World, BINAH. HE ASKS: IF SO, who passed Judgment on the world ON ROSH HASHANAH? Who, since there is no Judgment in this world, except the Judgment of the Lower WORLD, which "Elohim of the whole earth shall He be called" (Yeshayah 54:5). If you say that the Judgment of the world is passed above, IN BINAH, then BINAH would not be called 'the World of Freedom', 'a world IN WHICH the lights of all the worlds exist', 'the world THAT CONTAINS all life', 'the world of all liberty'. SINCE BINAH IS CALLED BY ALL THESE NAMES, HOW CAN YOU SAY THAT IT CONTAINS THE JUDGMENT TO JUDGE THE WHOLE WORLD? If you say it is derived from the Judgment of Isaac, NAMELY THE LEFT COLUMN OF BINAH, THIS IS IMPOSSIBLE, because if it aroused Judgment for this world, then the whole world could not bear it. For no one can bear this strong, supernal fire OF THE LEFT COLUMN OF BINAH except for the lower fire, WHICH IS MALCHUT, which is a fire that bears fire.