Likutei Moharan 177:2/ליקוטי מוהר"ן קע״ז:ב׳

12. [This is the meaning of,] “ha’ UMNam eilem (Are [you] indeed silent)” (Psalms 58:2)—the UMaNut (craft) becomes silent in that it has no speech with which to exult. Speech must be provided for the craft so that it might exult Above. Thus, ELoHYM is made [from EiLeM, ] for the letters YH are the mentalities.

2And this is dependent upon guarding the Covenant, for “The tribes of YaH are a testimony for Israel” (Psalms 122:4) refers to guarding the Covenant {as Rashi explains in the portion of Pinchas (Numbers 26:5)}.