At the time when He is upon the throne, what do they say? [Var. it is written of it:] ‘EL, the King, sitting upon the throne of mercy, and acting with kindness...’xlixLiturgical: Penitential Prayers (sliḥot)
This tiqun, is for the completely righteous, who fix a throne for the blessed Holy One with the tzitzit, and lower Him with the phylacteries, and stand before Him in prayer.
For average people, tzitzit and tephilin are like an ox to the yoke, and a donkey to its burden. And on the Sabbath, it is stated of them: (Ex. 23:12)... in order that your ox and your donkey should rest...