Part 15 · Chapter 226

Portions (Manot) and gifts (Matanot): The Sages said, two portions to one man, and two gifts to two poor people. And one must see why, for "his friend" (re'ehu), it says "manot" with a single Tav, while for "poor people" (evyonim) it has two Tavs. Now you already know that the Yesod is called "man," and the essence of the illumination of this day is the revelation of the Yesod of Aba, and it is male. And since it is clothed within the Yesod of Ima, therefore it says "manot" with one Tav, for the letter Tav is from the side of the Nukva.