Kısım 15 · Bölüm 228

And the gifts to the poor (Matanot LaEvyonim) are from the side of Ima. Therefore they have two Tavs, for they are from the side of the Nukva; and they are two gifts to two poor ones, namely NH (Netzah and Hod), which are the poor ones. As you know, in the secret of the willow (aravah) — no smell and no taste — they are called "poor ones" (evyonim). For Ima's extension reaches until Hod.