Likutei Moharan 177:1/ליקוטי מוהר"ן קע״ז:א׳

1“Vayomer YHVH Salachti K’devarekha (And God said: I will grant forgiveness, as you spoke).” (Numbers 14:20)

2The first letters [of “Vayomer YHVH Salachti K’devarekha”] spell KOSY (my cup). [The root of the word] k’DeVaRekha (“as you spoke”)— DaVaR—is an acrostic for “Dishanta Vashemen Roshi (You anointed my head with oil)” (Psalms 23:5).

3For there are true tzaddikim who have the power, through their occasional drinking of wine, to pardon iniquity. As our Sages teach: Wine has two aspects: If he is worthy, he becomes rosh (the head) (Yoma 76b). When he becomes “the head,” which is the aspect of mentalities, he is thereby able to pardon iniquity. As it is written (Proverbs 16:14), “but the sage shall pardon it.”

4This is the meaning of, “And God said, ‘I will grant forgiveness k’devarekha .’” For davar is an acrostic for dishanta vashemen roshi, which is an aspect of perfected mentalities. {This corresponds to “holy anointing oil” (Exodus 30:25) ; as in, “Like precious oil upon the head” (Psalms 133:2), as is known.}

5And this is: “vayomer YHVH salachti k’devarekha,” the first letters of which spell kosy, as above. That is, “I will grant forgiveness, as you spoke”—the forgiveness is specifically as devarekha. It is commensurate with the dishanta vashemen roshi to which you merit. That is, commensurate with the mentalities to which the tzaddik merits by drinking wine, so he likewise merits to forgive iniquity. For the essence of forgiveness is through the wisdom and holy mentalities that he receives, as in, “but the sage shall pardon it.”

6This is also the meaning of, “You anointed my head with oil, kosy (my cup) overflows.” This corresponds to (Psalms 66:12), “We went through fire and water, and You brought us out into an overflowing abundance.” For so it was with the Golden Calf (Exodus 32:20), “The Calf he burned in fire… and scattered it on the water.”