187. We have learned that the Mem מ does not include within it any other letter, AS THE LETTER IN THE FULL SPELLING IS ALSO MEM, but Mem is open מ and final Mem is closed ם. The open Mem INDICATES MALCHUT WHEN the male joins with her AND IT IS OPEN IN ORDER TO RECEIVE THE ABUNDANCE. The closed Mem POINTS TO Jubilee, MEANING BINAH, WHOSE WAYS ARE CONCEALED. THEREFORE, THE FINAL MEM IS ALSO CLOSED FROM ALL SIDES AND, even though THAT BINAH spreads out AT times, IT IS CONSIDERED CLOSED MEM. Some learn about this matter, from, "A garden enclosed is my sister, my bride; a spring shut up, a fountain sealed" (Shir Hashirim 4:12), NAMELY THAT ALSO THE CLOSED FINAL MEM HINTS AT MALCHUT, WHEN IT IS CALLED A SEALED FOUNTAIN.
241. Rabbi Elazar said: It is written, "For on that day will He forgive you..." (Vayikra 16:30). It should say, 'will I forgive you,' AS IF SOMEONE IS SPEAKING FOR HIMSELF. HE ANSWERS, "Will He forgive you" SPOKEN IN THIRD PERSON includes Jubilee, DENOTING BINAH, from which springs flow, MEANING THE ILLUMINATION OF CHOCHMAH, to water on this day all sides and to water and satiate everything. This is the meaning of "you," namely "for you," in order to cleanse you this day, as it says, "that you may be clean of all your sins before Hashem" (Ibid.). Harsh Judgment will not affect you.