Daf 17b (דַּף י״ז ע״ב)

And she too is called the lower Heh (וְגַם הִיא נִקְרֵאת ה״א תַּתָּאָה), in the secret of Et Heh [Alef–Tav Heh] (בְּסוֹד א״ת ה׳), and Ze'ir Anpin is called Et [Alef–Tav] (וּזְעֵיר נִקְרָא אֶת), on account of the twenty-two letters included in the word Et [Alef–Tav] (ע״ד כ״ב אוֹתִיּוֹת הַכְּלוּלִים בְּמִלַּת אֶת), and through his union with his Nukvah (וּבְחִבּוּרוֹ עִם נוּקְבֵיהּ), he is called Atah [You] (אִקְרֵי א״תָה), for He is present (שֶׁהוּא נוֹכָח), and not concealed like the word Hu [He] (וְאֵינוֹ נִסְתָּר כְּמוֹ מִלַּת הוּא), when one does not know who He is (וְאֵינוֹ יוֹדֵעַ מִי הוּא), and accordingly, “And You give life to them all” (וְע״ד וְאַתָּה מְחַיֶּה אֶת כֻּלָּם) (Nehemiah 9:6).

Its explanation is (פֵּירוּשׁ), since He is present (כֵּיוָן שֶׁהוּא נוֹכָח), and stands to act and to watch over the lower beings (וְעוֹמֵד לִפְעוֹל וּלְהַשְׁגִּיחַ בַּתַּחְתּוֹנִי׳), and performs the Ten Ma'amarot [Utterances] (וּפוֹעֵל הָעֶשֶׂר מַאֲמָרוֹת), through the union of Kol [Voice] and Speech (בְּחִבּוּר קוֹל וְדִבּוּר). Et [Alef–Tav] is the secret of the Written Torah (א״ת הוּא סוֹד תּוֹרָה שֶׁבִּכְתָב), it is Ze'ir Anpin (הוּא זְעֵיר), and at another time it is the Oral Torah (וּפַעַם הוּא בְּתוֹרָה שֶׁבְּעַל פֶּה), it is his Nukvah (הוּא נוּקְבֵיהּ), for both of them include the Alef-Beit from Alef to Tav (כִּי שְׁנֵיהֶם כּוֹלְלִים הָאַלְפָא בֵּיתָא מֵאָלֶף עַד תָּיו), and from them all things are made and come into being (וּמֵהֶם נַעֲשִׂים וְנִתְהַוִּים). Therefore it says (וְלָכֵן אָמַר), Et [Alef–Tav] is the secret of Adonai (אֶת רָזָא אדנ״י), whose letters are Dinah d'Malkhuta Dina [The judgment of the kingdom is judgment] (הוּא אוֹתִיּוֹת דִּינָא דְּמַלְכוּתָא דִּינָא), and from there all the Judgments are revealed (וּמִשָּׁם נִתְגַּלִּים כָּל הַדִּינִין), and thus it is called (וְהָכִי אִקְרֵי), for five times Din [Judgment] from the word Adonai (כִּי ה״פ דִּין מִמִּלַּת אדני), has the numerical value of three hundred and twenty (עוֹלֶה ש״כ), the Judgments of Ze'ir Anpin (דִּינִי׳ שֶׁל זְעֵיר), which come into his Nukvah (הַבָּאִים בְּנוּקְבֵיהּ), and there the letter Heh joins them (וְשָׁם תִּתְחַבֵּר אֲלֵיהֶם אוֹת ה׳), which are the five Alefs (שֶׁהֵם ה׳ אַלְפִין), of the five times Adonai (שֶׁל ה״פ אדני), whose numerical value is three hundred and twenty-five (עוֹלִים שכ״ה), the Judgments of his Nukvah mentioned in the Idra (דִּינִין שֶׁל נוּקְבֵיהּ הַנִּזְכָּר בָּאִדְרָא), and they cause the Speech (וְהֵם גּוֹרְמִים הַדִּבּוּר), and this is the secret of Na'ar [Youth] and Na'arah [Maiden] (וְהוּא סוֹד נַעַר וְנַעֲרָה), alluding to the Shekhinah (הָרוֹמְזִים עַל הַשְּׁכִינָה), and understand (וְהָבֵן).

Therefore it says, “and thus it is called” (וְלָכֵן אָמַר וְהָכִי אִקְרֵי), its explanation being (פֵּירוּשׁ), the Shekhinah is called thus (שְׁכִינָה נִקְרָא כֵּן), on account of the Speech, which is severe (עַל שֵׁם הַדִּבּוּר שֶׁהוּא קָשֶׁה). “The heavens—this is YHVH, the Supernal Secret” (הַשָּׁמַיִם דָּא יהוה רָזָא עִילָּאָה), it is Ze'ir Anpin, who is called Kol [Voice] (הוּא זְעֵיר הַנִּקְרָא קוֹל), when he receives the Thought from Abba and Imma (כְּשֶׁמְּקַבֵּל הַמַּחֲשָׁבָה מֵאַבָּא וְאִמָּא), and the Mochin enter into him (וְנִכְנָסִין בּוֹ הַמּוֹחִין), together with the black Batim [Housings] of the Tefillin (עִם הַבָּתִּים הַשְּׁחוֹרִים שֶׁל תְּפִלִּין), and from him the Kol [Voice] is made (וּמִמֶּנּוּ נַעֲשֶׂה הַקּוֹל), the Kol [Voice] of Ya'akov (קוֹל יַעֲקֹב) (Genesis 27:22). Therefore it says, “the Supernal Secret” (וְלָכֵן אוֹמֵר רָזָא עִילָּאָה), its explanation being (פֵּי), when he ascends to receive the Thought (כְּשֶׁעוֹלֶה לְקַבֵּל הַמַּחֲשָׁבָה), and at that time (וּבְאוֹתוֹ זְמַן), the Kol [Voice] is made by itself (נַעֲשֶׂה הַקּוֹל לְבַדּוֹ), and afterward he unites himself with his Nukvah (וְאַחַ״כ הוּא הִזְדַּוֵּג עַצְמוֹ עִם נוּקְבֵיהּ), and gives her this Kol [Voice] (וְנוֹתֵן לָהּ הַקּוֹל הַזֶּה), and she is adorned (וְהִיא מְקוּשָּׁטוֹת), in the secret of the Speech (בְּסוֹד הַדִּבּוּר), and they perform the Ten Ma'amarot [Utterances] (וּפוֹעֲלוֹת עֲשָׂרָה מַאֲמָרוֹת), through which the world was created (שֶׁבָּהֶן נִבְרָא הָעוֹלָם).

Therefore afterward it says, “And Et [Alef–Tav], the Tikkun of male and female” (וְלָכֵן אָמַר אַחַ״כ וְאֶת תִּקּוּנָא דְּכַר וְנוּקְבָא), meaning (כְּלוֹמַר), the letter Vav of Ze'ir Anpin (אוֹת וי״ו שֶׁל זְעֵיר), is the secret of the Kol [Voice] (הוּא סוֹד הַקּוֹל), joined with his Nukvah (הַמְחֻבָּר עִם נוּקְבֵיהּ), which is the secret of the Speech (הוּא סוֹד הַדִּבּוּר), coming through the inclusion of Et [Alef–Tav] (הַבָּא בְּרִבּוּי שֶׁל אֶת), which includes the twenty-two letters of the Orayta (הַכּוֹלֵל כ״ב אַתְוָון דְּאוֹרַיְתָא), and they were joined to the Ten Ma'amarot [Utterances] (וְנִתְחַבְּרוּ אֲלֵי עֶשֶׂר מַאֲמָרוֹת), and became the thirty-two Elohim of Bereshit (וְנַעֲשׂוּ ל״ב אֱלֹהִים דְּבְרֵאשִׁית), and they exist in all the Partzufim (וְהֵם בְּכָל הַפַּרְצוּפִים כֻּלָּם). And because the word Ve'et [And Et] is a double inclusion (וּלְהִיּוֹת שֶׁמִּלַּת וְאֶת הוּא רִבּוּי שְׁנֵי), and there is no repeated inclusion except to diminish (וְאֵין רִבּוּי אַחַר רִבּוּי אֶלָּא לְמַעֵט), the abundance (הַשֶּׁפַע), and to reduce it for the sake of the lower beings (וּלְהַקְטִינוֹ לְצוֹרֶךְ הַתַּחְתּוֹנִי׳), according to the measure that they are able to receive (בִּכְדֵי שֶׁיּוּכְלוּ לְקַבֵּל), the Speech of the decree (הַדִּבּוּר שֶׁל הַגְּזֵרָה), every day and at every time (בְּכָל יוֹם וּבְכָל עֵת), for all the individual providences are accomplished (כִּי כָּל הַשְׁגָּחוֹת הַפְּרָטִיִּים נַעֲשִׂים), as a new act in the world (חִדּוּשׁ בָּעוֹלָם), only through Speech (אֶלָּא עַל יְדֵי דִּבּוּר), in accordance with, “And I will speak with you from above the Kaporet, from between the two Keruvim” (ע״ד וְדִבַּרְתִּי אִתְּךָ מֵעַל הַכַּפֹּרֶת מִבֵּין שְׁנֵי הַכְּרֻבִים) (Exodus 25:22)