The Beginning And The End Of The Torah

The first letter of the Torah is ב (beis), as it begins בְּרֵאשִׁית. The last letter of the Torah is ל (lamed), as it ends ישראל. Therefore, frontwards, combining the beis and lamed the word emerges as בל “not to.” Starting from the end of the Torah backwards, the word spells לֵב “heart.” The message is that one must start the Torah with בל “not to,” keeping in mind the boundaries of morality; of what is permitted and prohibited. Only after mastering these aspects of obligatory behavior can one enter the realm of לֵב “heart,” to approach G-d with an all consuming heart of love.