48) The following Mitzva is to give a big donation, two out of a hundred. This donation of having to give two out of a hundred implies that if the one who wishes to taste from it is foreign, he will be put to death. This refers to a strange god, SAM. The Creator said, “That they take for Me a donation,” two out of a hundred, meaning to unite with Him twice daily. Two out of a hundred are in the forty-nine letters of the Shema [Hear O Israel] and “Blessed be the name of the glory of His kingship forever and ever” of the evening prayer, and the forty-nine letters of the Shema and “Blessed be the name of the glory of His kingship forever and ever” of the morning prayer.
Here it is two less than a complete one hundred, which are the upper Divinity, Bina, and the lower Divinity, Malchut, since both need to be united with the Creator, who is the Ammah [cubit, a measuring unit] of both, the measure of both. And with them, it is one hundred cubits. Ammah has the letters of Me’ah [Hebrew: 100], and when these letters are reversed they are Ha’em [the mother], implying Bina.
49) “Then it shall be that when you eat of the bread of the land, you shall raise a portion for a gift unto the Lord.” “Raise,” as in, “And lifts up its hands on high,” where “Lifts up its hands” means the ten fingers of its hands. And they are ten fingers whose ascent is as it is written, “Lift up your hands to the sanctuary,” to the ten Sefirot, Yod-He-Vav-He, which add up to MA.
And when the letters of the Aleph-Bet are reversed—Aleph-Tav Bet-Shin—then MA is 100. This is because the Mem of MA is replaced with a Yod by the combination of Yod-Mem of Aleph-Tav Bet-Shin, and the Hey of MA is replaced with Tzadik according to the combination of Hey-Tzadik of the Aleph-Tav Bet-Shin, and Tzadik plus Yod are 100 [in Gematria]. It is written, “And now, Israel, what does the Lord thy God ask of you.” Do not read it as MA [what], but as Me’ah [100], corresponding to the 100 blessings that a man must bless his Master daily. And this is what a person should taste every day for his Master. And this is why it is written, “That they take for Me a donation.”
50) How many donations are there? There is a donation from the Torah, since Terumah [donation] has the letters of Torah Mem. This is a donation, which is the Torah that is given in forty days. And if you say, “I ate from it during those forty days,” it is written “And Moses was on the mountain forty days and forty nights ... he did not eat bread or drink water.” It was kept thus far, until the tabernacle, this donation to the Creator. And since the King did not eat, meaning there was no Zivug of ZA and Malchut, called “eating,” how is it that His servants eat? This is because afterwards, when the tabernacle was established, he said, “I have gathered my myrrh with my spice,” meaning there was a Zivug of ZA and Malchut. And after that, “Eat, O friends,” meaning that his servants will eat, that is, receive from the illumination of the Zivug.