Rabbi Shimon talks about the burnt offering, saying that it is the Torah. He shows how Malchut is attached to the middle Column, and that this happens through the secret of man with the desire of the priests, the prayers of Yisrael and the singing of the Levites. He says that the burnt offering is the Holy of Holies since it ties three spirits together - the lower spirit called the Holy Spirit, the middle spirit, and the secretly concealed Upper Spirit. The spirit of defilement then has no power, and it is removed from the side of Holiness. Rabbi Shimon talks about the sacrifice of cattle and the sacrifice of birds. He concludes by saying that "and let birds fly above the earth" is the secret of the Chariot, as the birds are the angels Michael and Gabriel.