Musar zu Jeschijahu 44:6

The commandments mentioned in this portion may be divided into three categories. They correspond to the three "pillars" that support the universe, i.e. תורה-עבודה-גמילות חסדים, Torah, service of the Lord and the dispensation of kind deeds. Torah is represented by commandments such as not to add or to deduct from them. In other words, we are ordered to preserve the שלימות, perfection, wholeness of the Torah. Philosophers have already said that it is part of the definition of perfection that one cannot add to it or detract from it. Perfection is indivisible. Torah is totally bound up with the great and Holy Name of G–d i.e. תורת ה' תמימה. I have elaborated on this in my treatise מסכת שבועות, section תורה אור. The Zohar, commenting on Exodus 3,15: זה שמי … זה זכרי, points out that the numerical value of י-ה+שמי=365, whereas the numerical value of ו-י+זכרי=248, together 613, i.e. the number of commandments in the Torah. G–d also describes Himself as אני ראשון ואני אחרון, "I am first and I am last," indicating total perfection.