Comentario sobre Cantar de los Cantares 6:3

Who grazes among the roses. Who grazes his sheep in a calm and goodly pasture.

אני לדודי ודודי לי "Ani L'Dodi Ve'Dodi Li" - the first letter of each word (Roshei Teivot) forms the acronym E.L.U.L. - because in the month of ELUL, G-d reconciles with Israel, and becomes a Beloved to them, to draw them near in teshuva (repentance). He is close to those who call upon Him this month. 

The meaning is that I receive from my beloved and my beloved, who browses among the lilies, receives [its energy] from transcendent Wisdom. Each and every sefirotic power ascends and “gazes” upon the power surmounting it, each attribute drawing forth from attribute, that which is carved out from that which is engraved, that which is engraved from that which is traced, that which is traced from that which is concealed. All are within each other, all derive from each other, all are connected to each other and bound to one another.

??? and others, the Rishonim, hint (early rabbinic scholars 11th-16th c) in expounding on the verse (Deut 30:6) 

 ומל ה"א את לבבך ואת לבב -- "and G-d will circumcise your heart and the heart (of your children)"- that it connects with the Roshei Teivot for E.L.U.L.

But I, your poor [servant] say that אלול ELUL is Gematria for  חיים HAYYIM (life) - using the Inclusion Counting Method*. ELUL is also Gematria for חלל KHALAL (a slain person).

And if you use the last letters (Sofei Teivot) of each word in  את לבבך ואת לבב it yields "TIKATEV" (will be written [into the Book of Life] ) - which is to say, that if a person doesn't make teshuva, he will be "written for death" - and indeed, in gematria value, "ELUL" = "KHALAL" (G-d forbid that this should occur).

But if a person makes teshuva, he will be "written for life" - and indeed, in gematria value, "ELUL" = "HAYYIM."

And I have expanded on this explanation in "Hints of Musar Reproof."

And if you take the last letter (Sofei Teivot) of אני לדודי ודודי לי  Ani L'Dodi v'Dodi Li, you get 4 yuds, which signifies that [teshuva] is not only for Elul at the end of the year, but also during the Ten Days of Teshuva which are at the beginning of the year. It might occur to you that it's not effective to atone for past years, but even so, [those who do] are granted atonement. And hinting at this are the four yuds, (4 x 10) corresponding to 40 days = 30 days of Elul + 10 Days of Teshuva.

And one more hint given by the four yuds is from the 72-letter Name (of G-d). Seventy-two is the gematria value of  CHESED - merciful kindness. [Note - 72 = 4 x 18, where 18 stands for LIFE. So perhaps the four yuds are pointing to G-d's mercy in sustaining us in life].

*Inclusion Counting Method means that you add ONE for the word itself to the sum of the numerical values of all its letters.