Part 13 · Chapter 158

And this is what is said in Idra Rabba, page 129, and at the end of page 137: "When the forehead is revealed..." It appears that there is a time when it is covered, and at times it is revealed. Now, since all these thirteen locks of hair issue only from the second head, which is the Avira, therefore this second head is the one called Ayin [Nothing], as mentioned in the Idra of Ha'azinu, page 288, side B: "And therefore the Ancient Holy One is called Ayin, for in it hangs Ayin, and all those hairs..."