Part 11 · Chapter 17

It has already been explained above that the sparks finish entering and being corrected during the nine months of pregnancy. And when you count each of these months as 30 days, they total 270 days, and the child is born on the 271st day, as stated in the Gemara, based on the verse, ‘And the Lord gave her conception’ — for the duration of the days of pregnancy is the numerical value of ‘conception,’ which in gematria is 271. (Niddah 35b)