14. "That they bring Me an offering" (Shemot 25:1-2): Rabbi Yehuda opened the discussion with the verse, "How great is Your goodness, which You have laid up for those who fear You; which You have performed for those who trust in You in the sight of the sons of men!" (Tehilim 31:20). This passage has been explained and we have learned it. This secret was established by the holy luminary as part of supernal secrets.
15. The highest level, which is the secret of the highest world, NAMELY BINAH, is called 'mi (Eng. 'who').' The lower level, which is the secret of the lower world, WHICH IS MALCHUT, is called 'mah (Eng. 'what').' We learned THAT IT IS WRITTEN, "WHAT (HEB. 'MAH') DOES HASHEM YOUR ELOHIM REQUIRE OF YOU?" (DEVARIM 10:12). Do not pronounce it as 'mah,' but rather as 'me'ah (Eng. 'one hundred)',' because all the levels are sublime in perfection THERE ARE FIFTY OF THEM, here IN MALCHUT. THEREFORE, IT IS CALLED 'ONE HUNDRED.'
16. Another REASON why MALCHUT is called 'Mah:' Although the pull from above OF CHOCHMAH is conducted BY WAY OF THE HIGHER LEVELS, BINAH AND ZEIR ANPIN, it is not revealed until it is completed here IN MALCHUT. This is the last place of all the levels and the end of all the continuance, and it stands revealed IN THE ILLUMINATION OF CHOCHMAH. Even though it is more revealed than all of them, one is allowed to ask what (Heb. mah), as in what did you see and what do you know, as it is written, "For you saw no manner of form" (Devarim 4:15).
17. Therefore, it is written, "How (Heb. mah) great is Your goodness," WHERE MAH IS MALCHUT. "How great is Your goodness" is the foundation of the world, NAMELY YESOD OF ZEIR ANPIN, which is called 'great goodness,' as it is written, "And the great goodness toward the House of Yisrael" (Yeshayah 63:7). This is because the first light THAT IS INCLUDED IN YESOD is merely called 'good.' Male and female are included here, SINCE THE FEMALE, WHO IS ALSO CALLED 'MAH' (SINCE CHOCHMAH IS REVEALED IN HER), IS ALSO INCLUDED HERE, AS IT IS WRITTEN, "HOW GREAT IS YOUR GOODNESS." IT IS THEREFORE WRITTEN "GREAT" BECAUSE IT POINTS TOWARD THE ILLUMINATION OF CHOCHMAH. "Which You have laid up:" this light is concealed, just as the first light was hidden and kept FOR THE RIGHTEOUS. "You have performed," because here, IN MALCHUT THAT IS CALLED 'MAH,' BECAUSE OF THE INCLUSION OF BINAH IN IT, is the craftsmanship of everything, the craftsmanship of the whole world and the craftsmanship of the souls and spirits.
18. The Holy One, blessed be He, made the craftsmanship of the whole world, in this secret OF BINAH BEING COMPRISED IN MALCHUT. This is the secret of the verse, "In the beginning Elohim created the heaven and the earth" (Beresheet 1:1). The tabernacle was made and built by this means, which is the image of the world above, WHICH IS BINAH, and in the image of the lower world, WHICH IS MALCHUT. This is what is meant by, "That they bring Me an offering," and "Me an offering" ARE two levels, BINAH AND MALCHUT, which are one when combined together.