Part 13 · Chapter 180

Also there is another reason: for it has been explained that the Gevura of Atik Yomin, called Elohim, was clothed in this hidden Mocha, from which all these hairs issue, from the excess of the brain, as mentioned in Idra Rabba, page 134, side A, regarding the ninth correction. And it is known that the Gevura is called Elohim, and also the Malchut is called Elohim, as mentioned in Parashat Bereshit, page 71. Now the corner (pe'a) of the head is the aspect of the Malchut of the skull, and its name is Elohim; and also "pe'a" in gematria is "Elohim" [eighty-six]. And also because it is drawn from the Gevura of Atik, which is within the hidden Mocha, called Elohim. Therefore it too is called pe'a, which is in gematria Elohim.