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Ba'al Shem Tov, Noach 72/בעל שם טוב על התורה·נח ע״ב

אלטהר המחשבה, קבלתי ממורי נר"ו [רבינו הבעל שם טוב זי"ע] לכוון בשם כוז"ו וכתב מו"ה מ"פ ששם זה בחכמה, ששם המחשבה, והוא בחינת דין, ושם זה במילואו, כזה כ"ף וא"ו זי"ן וא"ו גימטריא טפטפיה שם המחשבה, עד כאן:
(סידור ר' שבתי ז"ל)

1I received from my Master (the Baal Shem Tov) that to purify your thoughts, you should concentrate on the name כוז"ו.⁹ – has the numerical value of 39, as does this Name. Each day, as well, there is a personal aspect of the Resurrection of the Dead, when the sparks of the Fallen Kings are enlivened. This happens by concentrating on the names טפטפי"ה כוזו כף ואו זין ואו. In the future, there will be a universal resurrection, through the influence of Mocha Setimah (the Concealed Mind), which is the Dew of Onyx Stone, that removes all impurity and enlivens all the souls and the Kings that died. (Zohar Chai, Terumah 176). Whereas our Teacher and Master M.P.¹⁰, based upon the writings of the Arizal. wrote that this name is in Chochmah, the place of thought. This is the aspect of Judgment.¹¹. When spelled out in full, as follows, כ"ף וא"ו זי"ן וא"א, it has the numerical value of the name טפטפי"ה, the Name of thought.Siddur Rabbi Shabsai