48. The precept after this is to separate aside a great offering, and it was set at two out of one hundred. HE INQUIRES: What is an offering? HE RESPONDS: The rabbis in the Yeshivah SAID, 'This offering requires the setting aside two out of one hundred.' According to Sitrei Torah (lit. "the hidden Torah'), what DOES IT ALLUDE TO? It means that whoever wishes to taste OF HER shall be killed if he is a stranger. That means the strange El, Samael, since the Holy One, blessed be He, said, "That they bring Me an offering (Heb. trumah)" (Shemot 25:2) two (Heb. tri) out of a hundred (Heb. me'ah). THIS MEANS to unify Him twice a day, which is two out of a hundred, THAT ARE 49 letters of Sh'ma, and, 'blessed is the glorious Name of His kingdom forever and ever,' of the evening prayer Arvit, and the 49 letters of the morning prayer. Two are missing HERE for THE COMPLETION of one hundred and they are the higher Shechinah, WHICH IS BINAH, and the lower Shechinah, WHICH IS MALCHUT. With both combined, they must be unified with the Holy One, blessed be He, that is, the cubit, the measurement of both. AND TOGETHER WITH THEM, IT IS a hundred. Amah (Eng. 'cubit') has the same letters of Me'ah (Eng. 'hundred'). In changing the letters, it forms Ha'em (Eng. 'the mother'), WHICH ALLUDES TO BINAH.
49. In addition, "then it shall be that when you eat of the bread of the land, you shall offer up a gift to Hashem" (Bemidbar 15:19). "...offer up..." is as it is written: "and lifted up its hands on high" (Chavakuk 3:10), BECAUSE, "LIFTED UP ITS HANDS," IS EXPLAINED AS THE TEN FINGERS ON HIS HANDS. This refers to the ten fingers. Lifting them, THAT IS, ACCORDING TO THE MEANING OF, "LIFT UP YOUR HANDS IN THE SANCTUARY" (TEHILIM 134:2), is to the ten Sfirot that are Yud-Vav-Dalet, Hei-Aleph, Vav-Aleph-Vav, Hei-Aleph. The numerical values equal 45, Mem-Hei, by EXCHANGING letters of the alphabet USING THE SYSTEM IN WHICH ALEPH =TAV, BET=SHIN, Mem-Hei amounts to one hundred. This is because THE MEM IS SUBSTITUTED WITH YUD ACCORDING TO THE COMBINATION Yud =Mem. IN ALEPH=TAV, BET=SHIN AND THE HEI CHANGES WITH THE TZADI ACCORDING TO THE COMBINATION OF Hei=Tzadi. TZADI PLUS YUD TOTALS ONE HUNDRED. This is why it has been explained by the rabbis, the sages of the Mishnah, that, "and now Yisrael, what (Heb. mah, Mem-Hei) does Hashem your Elohim require of you" (Devarim 10:12). Do not pronounce it 'Mah,' but rather, 'hundred' or 'Meah.' That corresponds to the hundred blessings that a person is required to bless his Master with daily. That is because a person needs to taste daily FOR THE SAKE OF his Master. Therefore, IT IS WRITTEN, "that they bring Me an offering."
50. There are several offerings there. There is an offering mentioned in the Torah, SINCE TRUMAH (ENG. 'OFFERING') CONSISTS OF TORAH AND THE LETTER MEM. That is an offering, which is the Torah, given in Mem (= 40) days. If you say that yet I ate from her IN THOSE FORTY DAYS, does it not say: "and he was there with Hashem forty days and forty nights; he did neither eat bread, nor drink water" (Shemot 34:28)? It was kept until this time, MEANING UNTIL THE ERECTION OF THE TABERNACLE. This was an offering to the Holy One, blessed be He, and if the King did not eat, THAT IS, THERE WAS NO MATING OF ZEIR ANPIN AND MALCHUT REFERRED TO AS 'EATING,' how could his servants eat? Following that, AFTER THE TABERNACLE WAS ERECTED, it says, "I have gathered my myrrh with my spice" (Shir Hashirim 5:1) - THAT THERE WAS A MATING OF ZEIR ANPIN AND MALCHUT. Following that, it is written, "eat, O dear ones" (Ibid.), and the servants could eat; THAT IS, THEY WILL RECEIVE FROM THE ILLUMINATION OF THIS MATING.