Help Me Answer a Question + A Sefirah a Day

The Toldot Yitzchak, a student of a student of a student of the famous Vilna Gaon (Gra), breaks down the 365 day solar year into two meaningful numbers: 343 and 22. 343 is the number of total sefirot that are described as existing in this world. This number is achieved by multiplying the regular number of sefirot times the number of times the sefirot appear as sub-combinations: seven times seven times seven. 323 is the same numerical value as the Hebrew word geshem, which means ‘rain’ or ‘physical’ (as opposed to spiritual) or ‘a three-dimensional object’. This is 22 numbers off from the total number of days in a solar year.

If the sefirot describe the basic seven qualities within creation, why would G-d have not made the solar year have days equal to the sefirot? This would have been very meaningful: the sefirot, which describe the physical world around us, would relate to the sun and solar year, integral parts of the physical realm. Toldot Yitzchak fills in the missing meaning by explaining that the 22 day discrepancy corresponds to the 22 days that begin with Rosh Hashana and end with Shmini Atzeret, the 22 days that make up the forthcoming holiday season.

By implication, I think Toldot Yitzchak means that these 22 days are beyond the physical realm of 343. We are able to pray for things that we would not normally be able to pray for, as at this time G-d accepts our prayers more than the rest of the year. We are supposed to muster up more energy and focus on our self-improvement and commitment to doing good deeds at this time. It is not treated by G-d as normal ‘Earth time’ nor should we treat it that way.

As such, the 343 and 22 complement each other quite nicely to create a year of nature and time that is above nature. However…

I need assistance in finding meaning in the final part of the sage’s comments: Toldot Yitzchak links the 22 days of the solar year to the Hebrew Alphabet: …why?

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IB