Rabbi Shimon expounds upon the importance and the secret of the hand Tefilin and the head Tefilin. The Tfilah, or prayer, draws holiness from above, as "All the rivers run into the sea." We are told that the four portions of the head Tefilin are Chochmah and Binah, Tiferet and Malchut, in the secret of the supernal Light that emerges from nothingness, Keter. Then Rabbi Shimon describes in detail the first portion, "sanctify," the second portion, Binah, the third portion, Sh'ma, and the fourth portion, the secret of Severe Justice. The hand Tefilin is similar, but are all in one compartment. Rabbi Shimon reminds us that a person must put on the Tefilin every day in order to be in the high image of the Above. Then Bo closes with the assertion that one day all people will know and fear God.