And sometimes, She is called ‘the closed Mem’ ם (=40), and it is stated of Her: ‘Forty years old for understanding’,lxxxiiiMishnah Avot 5:21 [Var. when she is not] in partnership with the letter Yod י, She is called ‘forty’, and She is ‘the world to come’ – in which there is no eating and drinking.lxxxivBT Berakhot 17a
And when Moses ascends to Her, it is stated of him: (Ex. 24:18)... and Moses was on the mountain, for forty days and forty nights. etc.
The giving of the Torah – this is the Lower Shekhinah, – and of Her it is stated: ‘Moses will rejoice in the giving of his portion’,lxxxvLiturgical: Sabbath Morning Service because She is the ‘model’ (dugma) of the Middle Pillar.