ShMY (My Name, =350) with Y-Q (=15) is 365, ZiKhRY (My remembrance, =237) with V-Q (=11) is 248, and all is 613∞TaRYaG. The Torah is the Name of the blessed Holy One.

And furthermore: the tzitzit (tassels) is a throne. Tephilin (phylacteries) is the blessed Holy One Who descends upon the throne, when they call upon Him in the recitation of the Shm’a. Then the blessed Holy One sits upon the throne! They must then rise because of Him in the ‘standing’ prayer. Then Her three hosts arrive, in hymns, songs and praises.