Likutei Moharan 205:1/ליקוטי מוהר"ן ר״ה:א׳

1The rectification for a nocturnal emission, God spare us, is to recite ten psalms on the same day that one experiences it, God forbid. The reason for this is that reciting Psalms has the power to extract the drop from the kelipah (evil force) that captured it. This is because TeHiLYM (Psalms) has the same numerical value as LYLYT (Lilith), with the five letters of her name added; she being in charge of this, as is known.

2One has to have in mind while reciting the psalms that TeHiLYM is numerically equal to 485, which is precisely the value of the two Holy Names El Elohim when they are expanded as follows: ӔLeF LaMeD, ӔLeF LaMeD HeY YOD MeM. It is via these two Names that the drop escapes the kelipah. This is because the drop is the aspect of chesed (lovingkindness) and gevurah (judgment), as is known. [This is evidenced] by its consisting of fire and water, heat and moisture, which are aspects of chesed and gevurah. Thus by means of the two Names El Elohim, which are aspects of chesed and gevurah, as is known, [and] numerically equivalent to Tehilym, we are able to remove the drop from there. This is what one has to have in mind when reciting the psalms.