237. The tenth precept is to put on Tfilin, and to complete himself with the supernal image. As it is written, "And Elohim created man in His own image" (Beresheet 1:27). He opened the discussion by saying: "Your head upon you is like the Carmel" (Shir Hashirim 7:6). This verse has already been explained. Nevertheless, "Your head upon you is like the Carmel" applies to the supernal head - the Tfilin worn on the head of the holy Supernal King Yud Hei Vav Hei that appears in the written letters: Each letter OF YUD HEI VAV HEI is equivalent to one paragraph IN THE TFILIN. AND IN THIS MANNER, the Holy Name is engraved upon the PARAGRAPHS OF THE TFILIN, according to the proper order of the letters. And we have learned that the verse "that you are called by the name of Hashem, and they shall be afraid of you" (Devarim 28:10) refers to the Tfilin of the head, which represent the Holy Name, according to the order of the letters.
242. The Tfilin are actually the letters of the Holy Name. Therefore, "Your head upon you is like the Carmel" REFERS TO the Tfilin of the head. "And the hair (Heb. dalat) from dalah (poor) of your head" (Shir Hashirim 7:6) refers to the Tfilin of the hand, WHICH IS MALCHUT, as she is poor, in comparison to above, TO ZEIR ANPIN. Thus, she achieves perfection as above!