Rabbi Shimon says that the burnt offering is called 'Holy of Holies' because it makes the connection between the congregation of Yisrael and Zeir Anpin. He compares it to the unity between male and female and the unity between the Oral Law and the Written Law. It also joins left and right and the Central Column. He reveals that the burnt offering consists of three spirits: 'the Holy Spirit', the spirit in the middle called 'the spirit of Chochmah and Binah' and the concealed upper spirit. After the offering, the Other Side takes sustenance from the fat and marrow, so the spirit of defilement is removed. Rabbi Shimon says that the offerings of men come from studying Torah and prayer, and the offerings of animals come from offering beasts on the altar. He explains that the numerical values of man, beast and Yud Hei Vav Hei show why offerings of both men and beasts are necessary. He talks about the phrase "and let birds fly above the earth" as it refers to the secret of the Chariot and to the two angels Michael and Gabriel. The two birds offered in sacrifice are a turtle-dove and a pigeon, this sacrifice raises the Holy Spirit. Rabbi Elazar wants to know how high the burnt offerings of the priests, the Levites and Yisrael rise. Rabbi Shimon answers that their devotion reaches all the way up to infinity. Infinity is not subject to comprehension, and there are no desires, no lights and no candles there. We hear about the odor of the supernal point and the World to Come, and the distinction between odor and smell. He tells about the meanings in "command Aaron and his sons, saying...," and says that one of them is that when the children of Yisrael do as God wishes, the Other Side cannot rule over them. He also explains the various meanings of the title verse. Through the burnt offering, we separate the Other Side from the Holy Spirit so that the Holy Spirit may rise up high.