Part B, its letters are Vav, Zayin, Chet, and Tet. It consists of five sections, and its subject matter is five. The name is Sephardi.

Section 6, Sign 6: Matter A, Sign S, includes all the commandments....

Each and every commandment from the 613 commandments that Moses our teacher, may he rest in peace, commanded us according to the Lord, as it is said (Deuteronomy 33:4), "Moses commanded us the Torah, an inheritance for the congregation of Jacob," is connected to the secret of the Torah, which is in the numerical value of 611. And similarly, it is connected, as it is written (Deuteronomy 10:20), "You shall fear the Lord, your God," and also, "and you shall fear your God," which is the secret of the fear of heaven. And it is also written (Proverbs 1:7), "The fear of the Lord is the beginning of knowledge; fools despise wisdom and instruction." Now, you should know that there remain from the 613 commandments two commandments, and they are the two extremes. The first extreme is at the pinnacle of elevation that has no elevation beyond it, and it is the secret of knowing the Name. If you think to reach its ultimate, you will need to be a separate intellect. This is prevented from every material entity, but you need to know from it what is not fitting for you to be an intellect in it, from the aspect of being an image of God and having the likeness of God. Each and every commandment from the 613 commandments that Moses our teacher, may he rest in peace, commanded us according to the Lord, as it is said (Deuteronomy 33:4), "Moses commanded us the Torah, an inheritance for the congregation of Jacob," is connected to the secret of the Torah, which is in the numerical value of 611. And similarly, it is connected, as it is written (Deuteronomy 10:20), "You shall fear the Lord, your God," and also, "and you shall fear your God," which is the secret of the fear of heaven. And it is also written (Proverbs 1:7), "The fear of the Lord is the beginning of knowledge; fools despise wisdom and instruction." Now, you should know that there remain from the 613 commandments two commandments, and they are the two extremes. The first extreme is at the pinnacle of elevation that has no elevation beyond it, and it is the secret of knowing the Name. If you think to reach its ultimate, you will need to be a separate intellect. This is prevented from every material entity, but you need to know from it what is not fitting for you to be an intellect in it, from the aspect of being an image of God and having the likeness of God.

After you sketch the two mentioned edges, representing the faith not attached to actions, draw the Torah as an intermediary between them. This is because Talmud Torah informs you about the path of proper actions you should follow and the improper actions you should distance yourself from. Since all the commandments are derived from faith, they correspond to the numerical value of the divine name. Their secret is in the verse (Exodus 3:15), "This is My name forever, and this is My remembrance from generation to generation." When you connect "This is My name," you will find that it sums to 72. When you connect "This is My remembrance," you will find that it sums to 49. Combine these two, and you get 121, which is the numerical value of the divine name. If you add another Yud (10) for "This is," you get 131. Combine this with the value of "Zachri" (My remembrance), and you get 156. Add "Vehaya" (And it shall be), and you will have 161. Connect "My name," and you get 155. Combine them all, and you'll get 777. Your mnemonic is "Moses, our Rabbi." Place Kaf (20) from "Rabbeinu" with the Shin (300) from "Moshe," and you will be left with Yud Hey (15). Add "Vayetze Lach" (And it shall go out for you), and you get 26, the numerical value of the divine name.

And behold, the numerical value of 155 is like the number of days of the sun, and 248 is like the number of human limbs. What corresponds to the organs is a hint from the Name to perform commandments with them, meaning to allude that no organ was created in you except to serve the Creator, not for anything else. Indeed, they correspond to the number of positive commandments. If you serve them for anything other than Him, you are serving other gods. Therefore, it is fitting to serve the Name, which is God Almighty, and which corresponds to other gods in all your organs through positive commandments. If you understand the Name, your service will be complete, as all your organs will move according to their functions after the intention of fulfilling that unique purpose in all your goals. Even in the moments of your carrying, moving, eating, and drinking, contemplate them, and time will not burden you with its vanities to distract you from continuing your actions, except in a situation or out of the necessity of human nature.

And concerning this, the negative commandments are like the number of the days of the sun, which is 365, to allude that you should not perform your actions according to the vanities of time. Since the sun is cut off continually, and the affairs of human beings roll from year to year, changing altogether, the limbs of a person are counted according to the solar years. This signifies a warning against engaging in fleeting pleasures that change from time to time.

The illustration emphasizes the ever-changing nature of transient delights experienced by the limbs, akin to clouds in the sky or morning dew that passes in their appointed times. All these are vanity and passing futilities that do not leave any lasting impact on individual matters, neither in essence nor in circumstance, but are like a fleeting cloud or morning dew that vanishes quickly without any residue in the affairs of an individual.

And behold, all the commandments that we were commanded are intended as preparatory steps for attainment because without preparation, attainment is incomplete. Without complete attainment, perfect faith is lacking, and without perfect faith, sustainable service is absent. Without lasting service, there is no enduring recompense. If there is no limit to the recompense, the created being does not fulfill the true purpose of its existence. The analogy in this is like someone who did not go to the market, did not purchase food. If he bought it and did not bring it home to prepare it, he will not cook it. If he put it in a bowl after cooking it, if he has reached that point, he will not eat it. If he ate it, he will not live by it. And if he ate it and reached the ultimate goal of his intention, that he ate a reasonable amount of average quality and lived by it. Similarly, with the commandments, if one fulfills one of them and neglects another closely related to it by nature, he will find that he has lost the first. And if he fulfills the second, he must also fulfill the one close to it. This is hinted at in their saying, "One mitzvah brings another mitzvah," and likewise with transgressions, for one transgression leads to another. This is hinted at in their saying, "The reward of a mitzvah is a mitzvah, and the reward of a transgression is a transgression." If one ascends from one mitzvah to another, whether from a minor to a major or from a major to a major, it is possible that the secret of the ultimate purpose will be fulfilled for him.

It is known that one whose intellect is complete will observe all the commandments with all his abilities. For if these commandments had not existed, he would have recreated and discovered them, especially given their complete existence. It is impossible to generate goodness beyond them eternally. Therefore, it is not appropriate to add to them or subtract from them. If you argue in your opinion that after a person reaches the highest level, which is the ultimate goal—knowledge of God—what use are the commandments? I show you that a person needs them throughout his life because they were not commanded to be observed for their own sake, but rather to withstand their power against the evil inclination and to strengthen the power of the good inclination. After these two inclinations do not separate from a person throughout his life, if he does not observe the commandments, the divine purpose may be reversed in him. Perhaps his nature will occasionally prevail over his intellect, causing him to lose everything he gained throughout his life. Additionally, you see from God's creation of the world, following the straightforward interpretation of the Torah in the six days of creation, that He did not abandon it without supervision after completing it. The Torah and the commandments are still observed, even though you reach one specific goal from them. You must always observe their details and entirety with complete supervision. I emphasize that if you do not continuously study, you will forget what you learned. Similarly, if you do not perform the commandments, the strength of your good inclination will continually weaken, and you will not perceive it. What else can I add to inform you about the general principle of the commandments? I know that if you are an intelligent person who understands the intention of God in all the commandments, then after that, the hint implied in this second section will be apparent to you. If not, everything I am saying to you regarding the observance of the commandments will be similar to one who plays music before deaf people.

After having informed you completely, I will conclude this matter for you based on what I know and have informed you in this book. It relates to the capability of an elderly person to sin with his mouth and heart, concerning speech and thought. After all, speech is the distinction by which a person differs from other living beings. Thought is also a characteristic of a person and is distinguished in its own right. One might think that sinning with speech and thought is greater than sinning through actions, and this is true to some extent:

Here, I inform you briefly: know that a person should be judged based on the matter in which he can fulfill the desire of his Creator more than when he fails to fulfill his own desire. It is more appropriate to judge him on the matter related to the desire of his Creator than to judge him on a matter distant from the desire of his Creator. The matter closely related to the desire of the Creator is more significant than the good deed itself. An illustration of this is that even though the speech and thought of the Creator were perfect in themselves, and His thoughts were complete within Him, until He expressed His speech and thought into action through His work, which He performed for the benefit of all living beings, His perfection was not known. Despite having no need for it, we observe that it was His desire, and through this, He made His wondrous deeds visible to all creatures. If it were not for His deeds, who would comprehend Him among those who comprehend? Although the deeds are also shared with those who comprehend, and those who comprehend are also created beings:

Here, we have conveyed that our understanding of Him is derived solely from observing His deeds, which bear witness to His greatness. Similarly, by way of analogy in the case of an elder, even though his strength may have weakened, he has already performed deeds. If they were good, they are already evident, and if they were bad, their negative effects are already noticeable. Furthermore, they continue to have an impact. If he utters something inappropriate, those who hear the bad deed will attribute it to him, calling him a wicked person. If he says something good, those who hear the just deed will consider him righteous. However, his thoughts only contain images, and if he sins through foolishness, he transgresses unintentionally. Yet, he is judged only for the deed. If he intends to commit a transgression, he is not held accountable for his thoughts until he actualizes them. In a positive sense, this is the opposite. Regarding this, our Sages hinted (Kiddushin 40a): God attaches good thoughts to action, and a bad thought is not linked to action until one performs the deed. This is a general principle of the attributes of mercy. Therefore, the considered and spoken goal is not established without action. Action is what actualizes the goal according to what is spoken and thought. To one with good intellect, I have already explained the secret of all the commandments, with a few exceptions based on the context.

Part 7, Topic 2, Section 80, encompasses the essence of the benefit of the commandments:

It is said that each commandment is connected to its counterpart, and the entire world is eternal. Each part is linked to another, and the whole is like one individual, similar to Abraham, who is set in unity. The human body also consists of two parts, where each limb is connected to another. The Torah verses testify that these are linked to those, forming a third connection. One who understands the secret of the essence of the benefit of each and every commandment also knows the secret of the connections mentioned, the essence of their benefit, and the interconnection between them. The benefit intended by a commandment may be found at the beginning, within, at the end, in all three, or in some part of it. Specifically concerning the commandment, each one stands on its own, and its benefit exists when it is actualized for itself initially. Perhaps later, it will bring additional benefits. After the commandments are interconnected, many benefits arise according to the intent of the blessed commandment, and the highest benefit in all its benefits is ultimately directed towards God. The wise one, Maimonides, hinted at this matter in the reality of the celestial spheres, as known from his esteemed work "Guide for the Perplexed," Part III. After the commandments are connected to each other, the essence of their benefit is clarified in general concerning the connection between them and the knowledge of God. Therefore, our sages warned (Pirkei Avot 2:1), "Be as scrupulous in observing a minor commandment as you are with a severe one, for you do not know the reward of each commandment.

Part 8, Topic 3, Section 200, encompasses the necessity of the actuality of the benefit of the commandment:

It is known that after the purpose of the commandments is to direct the mind of a person to the service of God and to reach His blessed attainment, if their actuality were not necessary according to the nature of humanity, God would not have advanced them for attainment. Since the purpose is the ultimate goal of the commandment, the necessity of the actuality of the benefit is more crucial than the actuality of the commandment itself. The benefit is divided into known parts, some of which are realized in this world and some in the world to come. Thus, it is clarified that there is an inseparable connection—meaning the inherent connection—between the actuality of the commandment and the inherent connection of the actuality of its benefit. This explanation does not require further elaboration.

Part 9, Topic 4, Section 4, which includes the rationale for the necessity of the commandment and its overall benefit:

It is explained that a person who comprehends his Creator and observes His commandments, fearing Him, is one for whom it is appropriate to say that the world was created for him from one perspective. And for one whom it is fitting to say that the world was created for his sake, it will soon be evident that there is a great reason, from his natural disposition, to present before him essential and beneficial commandments. If the commandments did not compel and direct a person, there is no living creature capable and knowledgeable enough to achieve salvation, which humans can. Therefore, it would not have been possible without commandments that complete the lacking and restrain the excessive until everything is arranged in perfect order. The one who adds will subtract until his situation changes, and the one who subtracts will add until his path merges. All this was a divine strategy until the natural principle emerged, encompassing the creation of man with proper Torah guidance. Each foolish person will resemble an intelligent one until the directed ones fulfill their purpose. After this is achieved, the rationale for each commandment and the overall benefit, as well as the reason for the necessity of their existence, are clarified, meaning the commandment and the benefit derived from it.

Part 10, Topic 5, Section 10, which includes the loss incurred due to the absence of the commandment:

After it has been established that the ultimate purpose of the benefit of the commandment is to bring its observer to the eternal life of the world to come, if so, the loss incurred due to its absence is proportional to the grandeur of its existence. Regarding this, the sages hinted when they said (Pirkei Avot 2:1), "Consider the loss caused by a mitzvah against its reward, and the reward of a transgression against its loss." Meaning, you should know that just as the benefit is great, so too is its loss. And how great is the loss of the commandment, as it is the cause for the loss of eternal life in the world to come, an irreversible loss that can never be found again, just as what is gained for it is retained forever. After we introduced the two mentioned chapters concerning the essential matter and how it is beneficial to our intentions, we will return to discuss further in the remaining eight sections, with the help of God.