Musar su II Samuele 5:28

David ruled for forty years. This figure is alluded to in the name Samuel which is comprised of the letters in the name Saul, שאול, with the letter 40=מ added. The first four letters allude to Royalty, the last to the 40 years David reigned. Samuel was from the tribe of Levi which wore the "crown" of Torah. Samuel himself was considered as equal to Moses and Aaron combined. Although he was known as a Levite, being a member of that tribe, he combined within himself elements of the priesthood, being traditionally considered the re-incarnation of the High Priest Aaron. When G–d told Moses in Exodus 4, 14: הלא אהרון אחיך הלוי וכו', "Is there not your brother Aaron the Levite?" He implied that there would be a Levite who at the same time was Moses' brother Aaron, i.e. Aaron's re-incarnate, the prophet Samuel. This secret has been revealed by the Arizal, and I have quoted his words on a previous occasion.