The preciousness of the beard starts to manifest from here, from the brain of thirty-two paths. It is the concealed Mazala, since it flows to each and every level. And when they are perfected in each level, they do so in the same manner as Atika Kadisha. Just as three heads are crowned with it, so do all levels have three heads. And when they shine, all levels derive from each other with three heads. There are two from each side of right and left and one to incorporate them in the center. They are the three columns – right, left and center. These apply to each level, and every level flows through them unto its lower counterpart.
Atika Kadisha's Transgression
Idra Zuta 1:42