We hear about the two points of the Segol that are two kings, and we learn that both the burnt offering and the sin offering are the secret of Malchut. The essential thrust of this section has to do with the attributes of Judgment and Mercy.
671. "And in the beginning (lit. 'heads') of your moons" (Bemidbar 28:11). HE ASKS: How many heads does the moon have, THAT YOU SAY, "IN THE HEADS OF YOUR MOONS"? AND HE ANSWERS: There are two points, Segol, where the lower dot is the moon, NAMELY, MALCHUT. Its two heads are the two dots over and ABOVE IT, AND TOGETHER THEY ARE CALLED 'Segol'. Initially it was a crown over two kings, NAMELY, NETZACH and HOD OF ZEIR ANPIN, which is the form of the Segolta AS A TONAL CANTILLATION SIGN; and afterwards, when it said that it is not possible for two kings to use one crown, the Holy One, blessed be He, said to it: 'Go and contract yourself,' it descended to the feet of those two kings, NAMELY, BELOW NETZACH AND HOD, becoming a Segol. And where it had been a Segolta, it became a Segol.
672. And the secret of the matter is that corresponding to the two points, which are the two kings, NAMELY, NETZACH AND HOD OF ZEIR ANPIN, is the allusion to "two young bullocks" (Ibid.); and corresponding to the one point which is the diadem on the head OF THE TWO POINTS, the Scripture said "and one ram" (Ibid.), like a crown, which is just one. AND THIS IS ACCORDING TO THE SHAPE OF THE SEGOLTA, WHERE MALCHUT IS A CROWN OVER NETZACH AND HOD. And after she said: It is impossible for two kings to use one crown, and contracted herself, it also CONTRACTED "And one kid of the goats for a sin offering" (Ibid. 15), for the ram of Isaac, WHICH IS THE LEFT COLUMN OF BINAH, became a he-goat, for it changed from Mercy to Judgment and contracted.
673. And this is why THE SCRIPTURE SAYS: "And one kid of the goats for a sin offering," and not for a burnt offering (lit. 'ascent'), WHICH WOULD HAVE MEANT THAT IT ASCENDS to be a crown OVER NETZACH AND HOD. And how do we know that there is descent in a sin offering? From the verse: "and came down from offering the sin offering" (Vayikra 9:22). And why did he combine the sin offering with the burnt offering in the descent? This is to teach that initially there was a burnt offering, which is the attribute of Mercy, NAMELY, FROM THE CHEST AND UPWARDS OF ZEIR ANPIN, WHICH IS THE PLACE OF MERCY, and later it became Judgment in the descent TO BELOW THE CHEST OF ZEIR ANPIN, WHICH IS THE PLACE OF JUDGMENT, and is called 'a sin offering'. And it is all one, FOR BOTH THE BURNT OFFERING AND THE SIN OFFERING ARE THE SECRET OF MALCHUT.
674. And this is why THE HOLY ONE, BLESSED BE HE, WHO IS ZEIR ANPIN, SAID: 'Bring atonement over Me, for the moon was certainly a crown over Me,' PRIOR TO THE CONTRACTION, NAMELY, A CROWN ABOVE NETZACH AND HOD OF ZEIR ANPIN, and subsequently it contracted and descended to His feet, NAMELY, BENEATH NETZACH AND HOD, THAT ARE CALLED 'LEGS'. And at the time OF 'bring over Me atonement', NAMELY, WHEN THE HE-GOAT OF THE NEW MOON IS SACRIFICED TO ATONE FOR THE CONTRACTION OF THE MOON, it is said about it, "It is the burnt offering (lit. 'ascent')" (Vayikra 6:3), for it ascends from His feet, and it is THEN said about it: "and the earth is My footstool" (Yeshayah 66:1), WHERE THE EARTH IS MALCHUT. NOW IT RISES TO BE A THRONE FOR BINAH, TOGETHER WITH ZEIR ANPIN, WHO IS CALLED 'HEAVEN', so that it can be said about it: "The heaven is My throne" (Ibid.), FOR THE HEAVENS, WHICH IS ZEIR ANPIN TOGETHER WITH MALCHUT, BECOME A THRONE FOR BINAH. And this is the secret of the verse "just, ruling in the fear of Elohim" (II Shmuel 23:3). For He turns Judgment into Mercy. And the secret of the matter is contained in the verse: "The stone which the builders rejected has become the head stone of the corner" (Tehilim 118:22). And likewise THERE IS THE COMBINATION: Hei Vav Hei Yud, WHICH INDICATES THE ATTRIBUTE OF JUDGMENT, AND THERE IS THE COMBINATION: Yud Hei Vav Hei, THAT INDICATES THE ATTRIBUTE OF MERCY.