Likutei Moharan 6:10/ליקוטי מוהר"ן ו׳:י׳

110. This relates to above:

2This is the hidden meaning of the kavanot (meditations) of Elul. I heard a little about this [from Rebbe Nachman], but it was only like a drop in the sea. Study the meditations of Elul, where it is explained that the general kavanot of Elul are [based on the verse] (Isaiah 43:16), “… Who makes a way through the sea.” For one must take the aspect of “way” and shine it into the “sea.” This derekh (way) is the aspect of two times the Holy Name Yabok, because twice Yabok equals derekh. This proceeds from the aspect of two Holy Names, KaSA [and] SaG. For these two names, KaSA and SaG, have a numerical value equal to two times Yabok, which is the numerical value of derekh.

3[Here,] it is required to think of the name KaSA as being punctuated with a segol, and the name SaG with a chirik.

4Now, the segol of KaSA and the chirik of SaG together equal four hundred. For the name KaSA is actually the name Ehyeh with its letters spelled out ALePh HeY YOD HeY. Together there are ten letters, each one punctuated with a segol. And the segol consists of three dots, and is [itself] therefore equal to thirty. Thus, the segol times ten [letters] is equal to three hundred. And SaG consists of the ten letters of YHVH with its letters spelled out YOD HeY VAV HeY, each one punctuated with a chirik. [The chirik consists of one dot, whose value is ten, and so the chirik times ten letters] equals one hundred.

5Thus, the both of them, the chirik of SaG and the segol of KaSA, have a combined value of four hundred. This is the numerical value of PeShUTaH (outstreched). And so, by virtue of all the above mentioned concepts, the yemin (right hand)… is outstretched to accept his repentance.

6For when the letters yemin are spelled out, it is equal to derekh with its three letters. This is twice Yabok … see there. All this is explained in the kavanot of Elul.