Rabbi Elazar says that the perfect offering is one made without sin, i.e. the peace offering. Anyone who sins draws upon himself an unclean spirit that controls him; the function of the sacrifice is to break that spirit and make atonement. We hear that God loves a broken and contrite heart. Rabbi Elazar says he learned in the Book of Enoch that all sacrifices when they ascend go first to the Garden of Eden, and we learn why animals are sacrificed. Rabbi Shimon offers a deeper explanation, saying that the secret of the sacrifices is the secret of the Holy Beasts, and he elaborates with many details about ox, eagle, lion and man. He says that man's prayer is similar to the sacrifices. We learn from this section that no one is allowed to eat before the Supreme King does. Rabbi Shimon tells Elijah how it could be possible for the Supreme King to eat, since it seems that there is no eating or drinking above.
[Verse 561] Moses talks about the precepts of sacrifice and prayer, and says that offerings are sent to Zeir Anpin via Malchut, the Shechinah. We learn which prayers are optional and which obligatory. Moses says that Messiah son of Ephraim will come from the line of Joseph, the Righteous. Rabbi Shimon explains when one should bow and when one should stand upright during prayers, and he ends with some information about the time of redemption.