Musar sobre Números 18:26

When we appreciate this relationship, we understand that when David said in Psalms 104,1: ברכי נפשי את ה', "Bless the Lord, O my soul," he indicated that ברכה is connected to נפש. This נפש needs to pronounce one hundred benedictions, which correspond to the level of ישראל. Of these hundred, ten i.e. מעשר, penetrate up to the level of רוח, which corresponds to the levels of the Levites. Of these remaining ten per cent, one, i.e. 1% of the original total penetrates to the level of נשמה, corresponding to the level כהן. As a result, if the ordinary soul, נפש, does not pronounce the one hundred daily benedictions every day, then the higher soul נשמה, will not benefit from even a single blessing, seeing that the next lower level, רוח, did not receive its share of blessings which it should have received as a result of the Israelites pronouncing the one hundred blessings. The Priests and Levites are viewed as recipients of blessings bestowed by the Israelites. This is the deeper meaning of the whole legislation of the respective tithes for the Priests and Levites. Israel and the Levites respectively fulfilling their obligations will trigger G–d's blessings to filter down to the nation from Heaven. The meaning of אי"ק, בכ"ר is now clear. When there is no ק i.e. 100, there cannot be a י i.e. 10; when there is no י i.e. 10, there cannot be an א i.e. 1. The one hundred benedictions are like the one hundred silver sockets in the Tabernacle which serve as receptacles for G–d's bounty. Thus far the Shaarey Orah.