Musar su Levitico 27:3

I will discuss this in greater detail when explaining Parshat ויקרא. The Kabbalists have explained that the נפש/רוח/נשמה relationship is similar to the relationship of ישראל/לוי/כהן. This is also the deeper significance of the tithe, מעשה, being one tenth of the harvest, whereas the gift by the Levite to the Priest, i.e. מעשר מן המעשר, being a tenth of the resulting מעשר (also known as תרומת מעשר), is one hundredth. When the Torah calls the half-שקל in Parshat כי תשא "a gift to G–d", תרומת ה', it means it is a תרומה of the תרומת מעשר, i.e. one half of one per cent. Man's value when fully adult, (between the ages of twenty and sixty) is fifty שקל (compare the erchin legislation in Leviticus 27 ,3). One half of one per cent of those 50 שקל (or 100 times 1/2 shekel) equal the half-שקל that we are asked to present as a תרומה to G–d in Parshat שקלים. This then is like the כהן who receives one per cent of the harvest as tithe. One may view this one percent as sort of a distillation of the whole (since only the zeroes have been omitted from the number 100), and just as the כהן represents the elite of the body of Jewish people, so the נשמה represents the elite of the intangible life-force of the Jew.