Ki Tisa – Letter of the Law and Spirit of the Law

The first tables of stone symbolize the Spirit of the Law, and the second tables of stone symbolize the Letter of the Law.

Original Light, Diminished Light, New Light

In the beginning was the original light, which was subsequently diminished, but ultimately the diminished light will be revealed as the new light, which would be brighter than the original light.

The First Temple (original light) had the glory of God, the Second Temple (diminished light) did not have the glory of God, but ultimately the Third Temple (new light) will restore the glory of God far exceeding that of the First Temple.

The first tables of stone were broken because the light was too bright, the second tables were able to survive because the light was diminished, but ultimately there will be the future tables of stone far greater than the first tables of stone.

In the Sefirot, the original light is Wisdom, the diminished light is Understanding, and the new light is Knowledge.

Written Torah and Oral Torah

The Written Torah is the original light, the wisdom, the husband, the general principle without the details;

The Oral Torah is the diminished light, the understanding, the wife, the particular details that conform to the principle.

The first tables of stone were called the “Work of God”, מַעֲשֵׂה אֱלֹהִים (Ex 32:16), in contrast Moses was commanded to make the second tables himself (Ex 34:1), hence the second tables of stone would be called the “Work of Man”.

The Written Torah being the “Work of God” would parallel the first tables of stone; and the Oral Torah being the “Work of Man” would parallel the second tables of stone.

If we spell out both Hey and Tav with Alef, denoting Godliness, the spelling out of Written Torah as follows has a gematria of 2626:

Written Torah תּוֹרָה שֶׁבִּכְתָב
2626 תאו וו ריש הא שין בית כף תאו בית

2626 is exactly the squaring of each letter of Elohim אֱלֹהִים (God), as follows:

  ם י ה ל א
86 40 10 5 30 1
2626 1600 100 25 900 1


This comes to teach us that Written Torah is the Work of God.

In contrast, if we diminish the Alef from Tav, but spell both Hey and Vav with a Yud, denoting the “hand” of man, the spelling out of Oral Torah has a gematria of 2025, which is exactly 45 squared, with 45 being the gematria of Man אָדָם, as follows:

Oral Torah תּוֹרָה שֶׁבְּעַל פֶּה
2025 תו ויו ריש הי שין בית עין למד פא הי

This comes to teach us that Oral Torah is the Work of Man.

The difference in gematria is 2626 – 2025 = 601, which is the gematria of the defective spelling of lights אֹרֹת, missing two Vav’s. This comes to teach us that while the purpose of Oral Torah is for man (Vav) to develop and clarify details for practical application, the process in and of itself is inherently diminishing the original light.

The Rabbinical Path

There are three stages for Torah transmission:

  1. engraving on stones;
  2. writing with ink on parchment;
  3. speaking by mouth.

Torah was first engraved on the tables of stone, then written in parchment with ink, before the oral traditions were transmitted by mouth.

When Torah was engraved on stones, it is condensed as the Ten Commandments, representing the general principle without any details.

The second level is Written Torah in ink, with more details than the tables of stones, but still lacking sufficient details for practical application.

The third level is Oral Torah as transmitted by mouth, developed by man with details for most situations to fulfill the general principle of Written Torah.

There are four kingdoms: 1) inanimate object; 2) plants; 3) animal; 4) man the speaker.

The engraving on stones involved the inanimate object (stone) only.

The ink is made primarily from the plants with the parchment (skin) from the animal kingdom.

The oral transmission of course involved man as the speaker.

The progression paralleling the four kingdoms can be summarized as:

  1. general principle – inanimate object;
  2. intermediate details – plants and animals;
  3. full details – man the speaker.

There are four worlds: 1) emanation; 2) creation; 3) formation; 4) action.

The tables of stone were hewed from the throne of glory which is in the world of creation.

The world of formation is the domain of the angels, which are called Chayot חַיּוֹת, meaning living creatures, corresponding to the animal kingdom called Chai חָי.

The world of action is the domain of physicality, the domain of the mitzvah, i.e. physical fulfillment of Torah.

The missing link is the world of emanation.

The New Path

The new path is of the 32 paths of wisdom as revealed in Sefer Yetzirah, the Hebrew word used for the 32 paths is “nativ” נָתִיב, which means a private path, a narrow road that few can find, as distinct from “derech” דֶרֶךְ which means a public road for many (Mat 7:13-14).

The new path is of the world of emanation.

This new path differs from the rabbinical path specifically at stage three, i.e. the full details of practical application are transformed to a new principle. While the rabbinical path focuses on details, the new path goes back to general principle at the source which had otherwise been hidden since the beginning:

  1. general principle;
  2. intermediate details;
  3. new principle.

This is likened to the three parts of writing an essay: 1) the introduction (general); 2) the body text (particulars); 3) the conclusion (general), albeit, the conclusion in this analogy would be revealing the secret what was hidden at the beginning.

This is the path of Mashiach, the level of the thinker, which is higher than the speaker of the four kingdoms.

The gematria of the four kingdoms plus the revealed level of thinker is exactly 888, which is the gematria of “salvation of our God” יְשׁוּעַת אֱלֹהֵינוּ, or, Yeshua of our God, i.e. Mashiach:

thinker מִשְׂכִּל 390
speaker מְדַבֵּר 246
animal (life) חָי 18
plants (grows) צוֹמֵחַ 144
inanimate object (silent) דוֹמֵם 90

The Three Sepharim

According to Sefer Yetzirah, God created the world with three Sepharim, which is commonly interpreted as:

  1. letters (sepher);
  2. numbers (sephar);
  3. telling (sippur).

The three letter root under discussion is ספר, which is the same root for sapphire stone סַּפִּיר. The throne of glory is made of sapphire (Ex 24:10), from which the “tables of stone” were hewed, as the “tables” in Torah is called Luchos לֻחֹת, which are the exact “atabah” of the throne כִּסֵּא.

This comes to reveal a fascinating secret of the three Sepharim as mentioned in Sefer Yetzirah, which would correspond to the rabbinical path, as follows:

tables of stone sapphire סַּפִּיר 350
written Torah sefer (scroll) סֵּפֶר 340
oral Torah scribe (rabbi) סוֹפֵר 346

The primary focus of the rabbinical path is the “letter of the law”, and the entire rabbinical discourse is about Halachic details, which leads to physical actions, commonly known as the “works of the law”, which would be rendered in Hebrew as מַעֲשֵׂי הַתּוֹרָה. Astonishingly, the gematria for the “works of the law” is 1036, exactly the gematria of the three Sepharim as above.

In contrast, the new path of Mashiach is at a higher level which goes beyond the “letter of the law”, commonly known as the “spirit of the law”, which in Hebrew is רוּחַ הַחוּק, the gematria is 333.

When 333 (new path) is added to 1036 (rabbinical path), the unification is: 1036 + 333 = 1369, which is exactly the gematria of הַתּוֹרָת מָּשִׁיחַ, “The Torah of Mashiach”. 1369 is also 37 squared, with 37 being the gematria of Yechidah יְחִידָה, the collective soul of man known as Mashiach.

This comes to teach us that the new path is the ultimate fulfillment of Torah, also following the three stages:

  1. original light – tables of stone;
  2. diminished light – rabbinical path;
  3. new light – new path;

Torah Proof

This new path can be derived from Torah as well.

As the general principle, the Ten Commandments were mentioned twice in the Torah, first in Parashat Yitro יִתְרוֹ, which is the 17th Parasha, and finally in Parashat Va’eschanan וָאֶתְחַנַּן, which is the 45th Parasha.

It may be surmised that the rest of the Torah serves as the clarification of details for the Ten Commandments as the centerpiece.

If we add the gematria of Yitro יִתְרוֹ which is 616 to 17, being the 17th Parasha, the sum is 633, this is the gematria of the spelling out of light אלף וו ריש, alluding to the general principle as the original light, the Sefirah of wisdom.

Similarly, if we add the gematria of Va’eschanan וָאֶתְחַנַּן which is 515 to 45, being the 45th Parasha, the sum is 560, this is the gematria of “knowledge of God” דַּעַת אֱלֹהִים, alluding also to the clarified principle, the new light, the Sefirah of knowledge.

The concept of triangle number, i.e. the sum from 1 to the number itself, is likened to the development of details. The triangle number of 17 is 153, and the triangle number of 45 is 1035, the sum is 1035 + 153 = 1188, which is exactly the gematria of this signature verse in the Torah: “And the LORD spoke unto Moses and unto Aaron, saying” וַיְדַבֵּר יְהוָה, אֶל-מֹשֶׁה וְאֶל-אַהֲרֹן לֵאמֹר, alluding to Torah as the body of details (understanding) being sandwiched between the first principle (wisdom) and the final principle (knowledge).

From Knowledge to Crown

The triad of wisdom, understanding and knowledge is commonly compared to the act of procreation, in that wisdom corresponds to the seeds from the father, understanding corresponds to the clarification process likened to the pregnancy of the mother, and knowledge corresponds to the new baby known as the son.

The seeds come in millions, but only one seed is selected to impregnate the egg, and the son is one.

This is the rabbinical path in a nutshell, in that all opinions (seeds) are valid, commonly known as: “these and these are the words of the living God”, but only one opinion (seed) is adopted in Halacha, which is a public highway (one egg), for uniformity in actions (one son) is expected in walking the rabbinical path.

But knowledge is of the lower level in relation to the crown in Sefirot, which is known as the higher knowledge, and the two do dance with each other.

The triad of wisdom, understanding, and crown would represent the new path, the analogy would still be seeds coming in millions, and all seeds are indeed valid, and instead of one public highway (Halacha), each seed is taken on a private path, and developed into a new baby. Instead of one fruit as the uniformed knowledge, each seed produces its fruit in multitude as the Sefirah of crown.

This new Torah path is prophesized in Isaiah 2:3 that will ultimately be taught to all nations by the Mashiach:

כִּי מִצִּיּוֹן תֵּצֵא תוֹרָה וּדְבַר-יְהוָה מִירוּשָׁלָםִ for out of Zion shall go forth the law, and the word of the LORD from Jerusalem…


The gematria of this verse is 2192, which is exactly the gematria of wisdom, understanding and crown spelled out in full, as follows:

wisdom חית כף מם הי 613
understanding בית יוד נון הי 553
crown כף תיו ריש 1026

Deduction and Induction

There are two modes of logic, the top-down mode is called deductive reasoning, and the bottom-up mode is called inductive reasoning.

When details in Halacha are derived from the general principles received from Sinai, this is primarily deductive reasoning, from wisdom to knowledge, the rabbinical path, the “derech”, the descent, hence the so-called top-down.

Descent is for the ultimate ascent.

In contrast, when the day to day particular details are clarified, and brought back to the general principles, this is primarily inductive reasoning, from knowledge to crown, the new path, the “nativ” נָתִיב, the ascent, hence the so-called bottom-up:

nativ – new path נָתִיב 462
derech – rabbinical path דֶרֶךְ (224)

238 is exactly the gematria of “and there was light” וַיְהִי-אוֹר (Gen 1:3), i.e. the restoration to the primordial original light which is the new light.

Ink and Spirit

We can now understand this cryptic verse in 2 Corinthian 3:3, where the concept of “ink” is juxtaposed with the concept of “spirit” in writing:

Forasmuch as ye are manifestly declared to be the epistle of Mashiach ministered by us, written not with ink, but with the Spirit of the living God; not in tables of stone, but in fleshy tables of the heart.

The so-called epistle of Mashiach would be Sefer HaMashiach סֵפֶר הַמָּשִׁיחַ, that is, the new path of fulfilling Torah as taught by Mashiach, the gematria is 703, which is the triangle number of 37, the gematria of Yechidah יְחִידָה, the collective soul of man, also known as Mashiach.

The “ink” means the Written Torah, and “spirit” means the new path.

The ink in Hebrew is דְיֹו, the root is דיה meaning limitation. This is self evident, as the minute the instruction is written down, it is limited to precisely the Letters of the Law. This is the limitation of the Written Torah.

The oral interpretation is meant for lifting the limitation of the Written Torah such that details can be derived for practical application.

The rabbinical path is that such interpretation must conform to the sages (traditions), i.e. the top-down mode, with increasing details in observance.

The new path is for the interpretation to be led by the Spirit of living God, i.e. the bottom-up mode, in that the fulfillment of Torah is principle oriented rather than details oriented.

The three letters of “ink” דְיֹו can permute to spell Yud יוּד, which is the name of the letter Yud (י), alluding to the Spirit, being the smallest letter that hovers above. It follows that the writing by “ink” on the parchment must be enlivened by the Spirit of living God such that Torah can be written in the hearts of man.

Heart in Hebrew is לֵב, the gematria is 32, alluding to the 32 paths of wisdom, the new path.

Torah is Freedom

The difference with “engraving” and “writing by ink” is that when one writes, foreign material, i.e. ink, is added to the parchment, hence the letters are “external” to the writing surface.

In contrast, when one engraves, nothing is added but the same materials are removed from the writing surface, hence the letters become part of the writing surface.

Hence, the act of engraving is the same as writing by the spirit, for the ultimate goal of Torah study is to write Torah in the heart, meaning, to internalize Torah in the heart.

כִּי זֹאת הַבְּרִית אֲשֶׁר אֶכְרֹת אֶת-בֵּית יִשְׂרָאֵל אַחֲרֵי הַיָּמִים הָהֵם, נְאֻם-יְהוָה, נָתַתִּי אֶת-תּוֹרָתִי בְּקִרְבָּם, וְעַל-לִבָּם אֶכְתְּבֶנָּה וְהָיִיתִי לָהֶם לֵאלֹהִים, וְהֵמָּה יִהְיוּ לִי לְעָם But this is the covenant that I will make with the house of Israel after those days, saith the LORD, I will put My law in their inward parts, and in their heart will I write it; and I will be their God, and they shall be My people (Ezekiel 31:33)


The Hebrew for engraving in Hebrew is חָרוּת “charut”, which according to the rabbis, should be read as cherut חֵרוּת, meaning “freedom”, and rightly so.

For once the Torah is internalized, it is freedom. Hence it is said: “If you’re led by the spirit, you’re not under the law” (Gal 5:18), meaning you’re not limited by the letters of the law, for the spirit of the law is internalized within you, and you have become a walking, talking Torah.

The concept of specification is that of limitation, whereas the concept of generalization is freedom.

There are two types of building code: 1) the prescriptive specification: 2) the performance specification.

The rabbinical path follows the prescriptive specification. The owner with detailed prescriptive building specifications is guaranteed with the outcome of his construction, as the specifications are precise, down to the minute details.

What’s been implied here is that the builder lacks building experience, as such detailed prescriptions are required.

A master builder follows the performance specification and he is free to employ whatever details as he sees fit, which are derived through wisdom, understanding and knowledge, as led by the Spirit of God, as in the case of Bezalel (Ex 31:3). This is the new path. This master builder is called Bezalel the son of Uri, the son of Hur, which in Hebrew is בְּצַלְאֵל בֶּן-אוּרִי בֶן-חוּר. Uri means my light, alluding to the general principle, Hur חוּר can be rearranged as Spirit רוּחַ alluding to the development of details as led by the Spirit of God.

The Veil of Moses

The “veil” on one hand is the act of God, for God has put a veil on those who do not believe.

On the other hand, the “veil” gives man free will to choose, for God helps man with his free will, either to believe, or to not believe.

“…but when he turns to the Lord, the veil shall be taken away.” (2Cor 3:16). When the veil is taken away, Mashiach is revealed. The “veil” in Hebrew is מַסְוֶה, and the “atbash” of veil מַסְוֶה is יַחְפֹּץ, which means: he will desire.

This comes to teach us that although the veil is to conceal, it will be revealed to him who desires to know.

From Veil to Mashiach

The key to remove the “veil” and reveal “Mashiach” is as follows:

veil ה ו ס מ
Mashiach ח י ש מ

From Samech (ס) to Shin (ש): The gematria of Samech is 60, same gematria as Halacha הָלָכָה i.e. the rabbinical path; whereas the gematria of Shin is 300, same gematria of the “Spirit of God” רוּחַ אֱלֹהִים, i.e. the new path. The transformation from letter Samech to Shin represents the process of maturing from strict Halacha (Letter of the Law) to lenient Halacha (Spirit of the Law).

From Vav (ו) to Yud (י): The letter Vav in form is the descent of letter Yud, hence letter Yud is spiritual and letter Vav is physical. Again, the transformation from Vav to Yud represents the process of maturing from the Letter of the Law to the Spirit of the Law.

From Hey (ה) to Chet (ח):  The gematria of Hey is 5, alluding to the 5 books of Moses, i.e. the Written Torah; the form of Chet ח, according to one rabbinical opinion, consists of two Zayin ז, which has the gematria of 7, alluding to the 7 books of Moses, which concept is well established based on the two inverted Nun’s נ in Num10:35-36. The two Zayin’s would symbolize the two levels of Torah: the revealed level as it is divided by the two Nun’s, and the concealed level that is to be revealed by the Mashiach as the new path.

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