Midrash sur Isaïe 1:5

“Let all their wickedness come before You, and do to them as You did to me for all my transgressions, for my sighs are many and my heart is suffering” (Lamentations 1:22).
“Let all their wickedness come before You, and do to them,” bring upon them what You brought upon me. Be exacting with them as You were exacting with me. “And do [veolel] to them,” pluck their infants [olelateihon] as You plucked my infants.
“For my sighs are many and my heart is suffering.” You find that in the matter that Israel sinned, with that they were punished, and with that they were comforted. They sinned with rosh, they were punished with rosh, and they were comforted with rosh. They sinned with rosh, as it is written: “Let us appoint a leader [rosh] and return to Egypt” (Numbers 14:4). They were punished with rosh, as it is written: “Every head [rosh] is ill” (Isaiah 1:5). And they are comforted with rosh, as it is written: “Their king passed before them, and the Lord is at their head [berosham]” (Micah 2:13).
They sinned with the ear, as it is written: “They made their ears hard of hearing” (Zechariah 7:11). They were punished with the ear, as it is written: “That anyone who hears it, both his ears will ring” (I Samuel 3:11). They are comforted with the ear, as it is written: “Your ears will hear a matter from behind you, saying: [This is the way, walk in it, when you go right and when you go left]” (Isaiah 30:21).
They sinned with the eye, as it is written: “Because the daughters of Zion are haughty and they walk with outstretched necks and painted eyes” (Isaiah 3:16). They were punished with the eye, as it is written: “My eye, my eye sheds water” (Lamentations 1:16). They are comforted with the eye, as it is written: “For with their own eyes they will see the return of the Lord to Zion” (Isaiah 52:8).
They sinned with af, as it is written: “Behold, they extend the branch to their nose [af]” (Ezekiel 8:17). They were punished with af, as it is written: “I, too [af], will walk with them indifferently” (Leviticus 26:41). They are comforted with af, as it is written: “And despite [ve’af gam] this, when they are in the land of their enemies, I will not have spurned them and will not have rejected them, to destroy them, to violate My covenant with them” (Leviticus 26:44).
They sinned with the mouth, as it is written: “Every mouth speaks depravity” (Isaiah 9:16). They were punished with the mouth, as it is written: “They consumed Israel with every mouth” (Isaiah 9:11). They are comforted with the mouth, as it is written: “Then will our mouths be filled with laughter” (Psalms 126:2).
They sinned with the tongue, as it is written: “They drew their tongues, their bow of falsehood” (Jeremiah 9:2). They were punished with the tongue, as it is written: “The tongue of the suckling cleaved [to the roof of his mouth in thirst]” (Lamentations 4:4). They are comforted with the tongue, as it is written: “And our tongues with song; [then will they say among the nations: The Lord has done great things for them]” (Psalms 126:2).
They sinned with the heart, as it is written: “They made their hearts as adamant, not to hear” (Zechariah 7:12). They were punished with the heart, as it is written: “Every heart is suffering” (Isaiah 1:5). They are comforted with the heart, as it is written: “speak to the heart of Jerusalem” (Isaiah 40:2).
They sinned with the hand, as it is written: “Your hands are filled with blood” (Isaiah 1:15). They were punished with the hand, as it is written: “The hands of merciful women cooked their children” (Lamentations 4:10). They are comforted with the hand, as it is written: “The Lord will continue setting His hand again, a second time [to recover the remnant of His people…]” (Isaiah 11:11).
They sinned with the foot, as it is written: “For their feet run to evil” (Proverbs 1:16). They were punished with the foot, as it is written: “Before your feet stumble on the mountains of the night (Jeremiah 13:16). They are comforted with the foot, as it is written: “How pleasant are the feet of the herald upon the mountains” (Isaiah 52:7).
They sinned with hu, as it is written: “They denied the Lord and said: He [hu] is not” (Jeremiah 5:12). They were punished with hu, as it is written: “He was transformed into their enemy, He [hu] waged war against them” (Isaiah 63:10). They are comforted with hu, as it is written: “I, it is I, who [hu] am your Comforter” (Isaiah 51:12).
They sinned with zeh, as it is written: “For this [zeh] man Moses” (Exodus 32:1). They were punished with zeh, as it is written: “For this [zeh] [our heart] is suffering” (Lamentations 5:17). They are comforted with zeh, as it is written: “Behold, this [zeh] is our God, we hoped to Him [that He would save us; this is the Lord to whom we hoped, we will be glad and rejoice in His salvation]” (Isaiah 25:9).
They sinned with fire, as it is written: “The children gather wood, and the fathers kindle the fire...[in order to anger Me]” (Jeremiah 7:18). They were punished with fire, as it is written: “From on high He sent fire into my bones” (Lamentations 1:13). They are comforted with fire, as it is written: “I will be for it,²¹⁶Jerusalem. the utterance of the Lord, a wall of fire all around” (Zechariah 2:9).
They sinned with yesh, as it is written: “Is [hayesh] the Lord among us or not?” (Exodus 17:7). They were punished with yesh, as it is written: “Is there any [yesh] pain like my pain?” (Lamentations 1:12). They are comforted with yesh, as it is written: “To bequeath substance [yesh] to those who love me, and I will fill their storehouses” (Proverbs 8:21).
They sinned doubly, as it is written: “Jerusalem has committed a sin [ḥet ḥata]” (Lamentations 1:8).²¹⁷The Hebrew verse employs the word sin [ḥet] twice, such that a literal translation would be “Jerusalem has sinned a sin.” They were punished doubly, as it is written: “For it has received from the hand of the Lord double for all its sins” (Isaiah 40:2). They are comforted doubly, as it is written: “Comfort, comfort [naḥamu naḥamu] My people” (Isaiah 40:1).
End of the First Alphabetical Acrostic

... Teach us o teacher: toward where should one who prays orient his heart? This is what our Rabbis taught: one should orient his heart toward the place of the Holy of Holies (Berachot 4:5). R’ Eliezer ben Yaakov says: if one is praying outside of the land, he should orient his heart to the land of Israel. If one is praying within the land of Israel, he should orient his heart to Jerusalem. If one is praying in Jerusalem, he should orient his heart to the Holy Temple. If one is praying in the Holy Temple, he should orient his heart to the Holy of Holies. R’ Avin the Levi said: “our neck is like the Tower of David, built as a model (talpiyot)…” (Song of Songs 4:4) What does talpiyot mean? The hill (tel) toward which all turns (peniyot) are directed. And after all this praise, it is written “Open your doors, O Lebanon, and let the fire consume your cedars.” (Zechariah 11:1) And so too they said “He has hurled fire into my bones…” (Lamentations 1:13) Israel said to Him: Master of the World! How long will it be like this? Did You not write in Your Torah “…the one who ignited the fire shall surely pay” (Exodus 22:5)? And You are the one who ignited the fire, as it says “From above He has hurled fire into my bones…” (Lamentations 1:13) You need to rebuild it and to console us, not at the hands of an angel but You in Your glory. The Holy One said to them: by your life, so I will do! As it says “The Lord is the builder of Jerusalem; He will gather the outcasts of Israel.” (Psalms 147:2) And I am the one who consoles you. From where do we learn this? From that which they read in the prophets “I, yea I am He Who consoles you…” (Isaiah 51:12)