<b>And thou shalt make the altar of acacia-wood (Exod. 27:1).</b> The Holy One, blessed be He, said to Moses: Tell them to erect an altar for burnt offerings so that it may atone for the sins of My sons. I made an agreement with Abraham their father that if his sons sinned, I would forgive them because of their sacrifices, as it is said: <i>And he said unto him: “Take me a heifer of three years old, and a she-goat of three years old</i> (Gen. 15:9). What do the letters in the Hebrew word <i>mizbeah</i> (“altar”) stand for? The <i>mem</i> stands for <i>mehilah</i> (“pardon”), the <i>zayin</i> stands for <i>zekhut</i> (“merit”), the <i>bet</i> for <i>berakhah</i> (“blessing”), and the <i>het</i> for <i>hayyim</i> (“life”). The burnt offering (<i>ha’oleh</i>) ascended on your account. Thus Solomon said: <i>Who is this that cometh</i> (<i>oleh</i>) <i>up out of the wilderness?</i> (Song 3:6). <i>Boards of acacia-wood standing</i>. These were used because of the merit of Abraham, as it is said: <i>And He stood by them under the tree, and they did eat</i> (Gen. 18:8).

<i>Shittim</i> implies that they acted foolishly (<i>sh’tut</i>) and angered Me by erecting the golden calf. However, they brought acacia-wood (<i>shittim</i>) and were forgiven for their foolish (<i>shetutan</i>) foolishness.

Another explanation of the word <i>shittim</i>. The <i>shin</i> stands for <i>shalom</i> (“peace”), the <i>tet</i> for <i>tov</i> (“good”), the <i>yod</i> for <i>yeshuah</i> (“salvation”), and the <i>mem</i> for <i>mehilah</i> (“pardon”). They held the tablets on which the ten words (commandments) are written; five were inscribed on one tablet, and five on the other. <i>Five cubits was the length thereof, and five cubits the breadth thereof</i> (Exod. 38:1). They contained the tablets, for it is written concerning the Ten Commandments, five were on one tablet and five on the other. <i>And the height thereof shall be three cubits</i> (ibid. 27:1). This corresponds to the three redeemers, as is said: <i>I sent before thee Moses, Aaron, and Miriam</i> (Mic. 6:4).

<i>And he made the horns thereof upon the four corners of it</i> (Exod. 38:2), in order to obtain forgiveness for the nation that exalted Him through four horns. The horn that came from Sinai, as it is said: <i>And He hath lifted up a horn for His people</i> (Ps. 148:14); the horn of the Torah: <i>Horns hath He set at His side; and there is the hiding of His power</i> (Hab. 3:4); the horn of the priesthood, as it is said: <i>And My horn hast thou exalted</i> (Ps. 92:11); and the horn of kingship, as is said: <i>Moses knew not that the skin of his face sent forth beams (horns)</i> (Exod. 34:29). And it is written elsewhere: <i>And there was a king in Jeshurun</i> (Deut. 33:5).