תלמוד על שמות 35:1

Rebbi Yose ben Ḥanina said, it does not say “this is the word” but these are the words.¹⁰³Ex. 35:1, the introductory paragraph which indicates that the Sabbath prohibitions may not be violated in building the Tabernacle, and which therefore forms the basis of the list of the 39 categories from an analysis of the activities needed to build the Tabernacle and to serve in it.” “Word”, “words,” “words”. From here about categories and derivatives¹⁰⁴The plural indicates that each category stands for many different actions, Babli 70a, 97b. (In the Appendix to Yalqut Šimony published by L. Ginzberg in שרידי הירושלמי p. 316 the reading is מכאן לאבות מלאכות “from here for categories”, the plural only indicates that there are different categories of work on the Sabbath.). Rebbi Ḥanina of Sepphoris in the name of Rebbi Abbahu. Alef is one, Lamed is 30, He is five, “word” is one, “words” are two¹⁰⁵The gematria (numerical value if each letter is used as a numeral in the Alexandrian system) of אלה is 36; one has somehow to find another 3 to reach the traditional number of 39.. From here the 39 “works” written in the Torah. The rabbis of Caesarea say, at its place nothing is missing, א is one, ל 30 , ח 8. The rabbis never hesitate to identify ה and ¹⁰⁶Cf. Peah 7:6 Note 113, Maˋaser Šeni 5:3, Soṭah 8:4 Note 179. In all other occurrences of substitution of ח for ה one obtains a word which makes sense; this cannot be said here (Babli Berakhot 32a).ח.