Rabbi Shimon describes the third chamber as the place where the verdicts of the souls are handed over to the chieftains, who hold the seal of life and the seal of death depending on the verdict. He tells us of the death of babies, children, young people, and adults. We are told of the four gates, and of how the soul is anointed with the 22 letters of the Torah. He moves on to a discussion of war, wrath, fury, and the punishment of souls who sinned. The sinner still has a chance to repent, however, and he can be released from the reprimand which he stands under. Rabbi Shimon talks about the two-colored Seraphim that are mercy and judgment, and who always care for the sorrowful. They are also called 'windows,' and they watch over those who pray, taking their prayers up to the gate of the fourth chamber. We learn about the 'companions to the Destroyer' and also about the 'angel friends' who save and protect good people. Four angels watch over Yisrael, one in each direction. They look after those who comfort the poor, those who wanted to sin but didn't, and those who study the Torah and look after the sick. Yisrael blows the Shofar to awaken God's compassion. Rabbi Shimon says that the 'windows' above are the reason for the windows in the Tabernacle below because the synagogue below is the counterpart of the one above.