Musar su Proverbi 20:27

... And on this the Torah says (Exodus 13:7) "there will not be seen and there will not be found" - it will not be seen b'maaseh (in action) and will not be found b'machshava (in thought), rather one should anul it in his heart. The mitzvot have 3 categories: mitzvot of speech, of the heart and of action, as it is written (Deuteronomy 30:14) "in your mouth and in your heart to do it". Comes the Torah (instructing us) to anul it in the heart, corresponding to the mitzvot which are dependent on the heart. Comes the 'kabbalah' (instructing us) to eradicate it from the house or to burn it, corresponding to the mitzvot of action. And to say 'kol chamira', corresponding to mitzvot of speech. In this way the 3 categories of mitzvot are fulfilled through the prohibition of chametz, teaching you that the prohibition of chametz incorporates all the mitzvot... Just as the 'kabbalah' comes (instructing us) to eradicate chametz and (livdok) to check the house in nooks and in cracks, so too we are obligated to search and check the chambers of our inner being for bad (machshavas) intentions and bad (hirhurim) thoughts. Just as bedikat chametz (checking for chametz) is not valid by sunlight, nor by moonlight, nor by the light of a torch, but only by the light of a candle, so too the bedikah (checking) of the yetzer hara must be by the light of the neshama (soul) which is called 'ner' (candle), this is what is written (Proverbs 20:27) "the candle of Hashem is the soul of man, which searches the chambers of one's inner being.

אל מול פני המנורה יאירו שבעת הנרות . We read in Proverbs 20,27, נר ה' נשמת אדם, that "the soul of man is the light of G–d." One needs to see to it constantly that one's soul is lit up through the study of Torah and the performance of מצות. The body of man is somewhat like the shape of the candelabrum. The Menorah had three protrusions on its stem, the arms that extended from its center. It also had a small elevation as its platform. In a similar fashion man's feet, arms and ears are three protrusions. The torso containing the heart is similar to the stem of the Menorah. Its height of 18 handbreadths is equal to the average height of a fully grown person, as stated in Tosaphot in the Talmud Shabbat 92a.

And we find in Midrash Rabbah, Shir Hashirim 6:11: "I went down to a nut garden": "R. Yehoshua b. Levi said: 'Israel is compared to a nut. Just as a nut is cut and replaced, and is cut for its good — Why so? For it replaces itself like hair and nails — so, all that Israel "cut" from their labors and give to those who labor in Torah in this world, is for their own good. They cut, and it [(what they cut)] is replaced for them and adds to their wealth in this world and [gives them] goodly reward in the world to come.'" And, what is more, he [(his beneficiary)] is called "his friend," who learns in his name, and he shares in the reward for his Torah, as we learn in Sotah 21a, in respect to Shimon the brother of Azaryah, and as is known from [the partnership between] the tribes of Yissachar and Zevulun. As we find in Midrash Rabbah, Parshath Kedoshim 25a: "R. Huna and R. Yirmiyah said in the name of R. Chiyya b. Abba: 'The Holy One Blessed be He is destined to make shade and canopies for the men of mitzvoth [i.e., the upholders of Torah] next to the Torah scholars in Gan Eden. And there are three verses to this effect: one, (Koheleth 7:12): "For in the shade of wisdom [Torah], the shade of money"; (Isaiah 56:2): "Happy is the man that does this [Torah] and the son of man, who upholds it"; (Mishlei 3:15): "It [Torah] is a tree of life to those who uphold it." "Shimon, the brother of Azaryah, said in his name, etc." (Zevachim I, Mishnah 2): "Now was Shimon not greater than Azaryah? But because Azaryah did business and supported Shimon, therefore, the halachah was written in his [Azaryah's] name." Similarly, (Devarim 33:18): "Rejoice, Zevulun in your going out, and Yissachar, in your tent [of Torah]." Now was Yissachar not greater than Zevulun? But because Zevulun left the settlement to engage in business and returned and supported Yissachar and was given reward for his toil, the verse is written in his [Zevulun's] name, viz. "Rejoice Zevulun in your going out." And even in this world he [Zevulun] loses nothing by this [(supporting Yissachar)], as we find in Midrash Rabbah, Parshath Tetzaveh (Shemoth 36) on Mishlei 6:23: "'For a mitzvah is a lamp and Torah is light.' What is the intent of 'For a mitzvah is a lamp'? Anyone who does a mitzvah is like one who lights a lamp before the Holy One Blessed be He, and he vivifies his soul, which is called 'a lamp,' viz., (Mishlei 24:27): 'The lamp of the L-rd is the soul of a man.' And what is the intent of 'and the Torah is light'? Often, one thinks of doing a mitzvah and the yetzer hara within him says: 'Why do a mitzvah and losr your possessions? Before giving to others, give to your sons.' And the yetzer tov says: 'Give for the mitzvah. See what is written: 'For a mitzvah is a lamp.' Just as a lamp, when it is burning, even if thousands upon thousands light from it, its light remains in its place, so, all who give for a mitzvah do not lose their possessions, wherefore it is written: 'For a mitzvah is a lamp and the Torah is light.'" And, similarly, in the holy Zohar, Parshath Vayechi:

I wish to add that what applies to individual man and the relationship between his body and soul also applies to the concept of the Jewish nation and its relationship with G–d through the presentation of the קרבנות. We know that whatever exists in our world is the result of concepts and ideas that exist in the Celestial Spheres which have devolved through a number of stages called ספירות until they - became part of the physical universe. The phenomena in our world are divided into basic groups called דומם, inert matter, צומח, vegetation, i.e. growing but immobile matter, חי living creatures, and finally the מדבר, articulate living creatures, i.e. man. These four categories of phenomena on earth symbolize the four basic elements. Inert matter, the lowest of the creatures, symbolizes the element עפר, dust, earth. Vegetable matter symbolizes the element מים, water, for when rain descends on earth it irrigates and promotes the growth of plants. Animals and birds symbolize the element רוח, air, something without which no living creature can exist. Man, whose distinction is his soul, symbolizes the fourth element אש, fire, or spiritual light; we know from Proverbs 20,27, that נר ה' נשמת אדם,"the soul of man is the light of the Lord."

It is stated, “A lamp of Hashem is the soul of a man” (Mishlei 20:27). The Zohar (Parashas Mishpatim 99b) explains that ner, “lamp,” is an acronym for neshamah, ruach, the two aspects of the soul that shed light together. The neshamah is extremely holy, therefore it enwraps itself in the ruach like a garment. There is also a third aspect of the soul called the nefesh, which is a lower level than the ruach. The seat of the neshamah is in the brain, near where the head tefillin are placed. The seat of the ruach is in the heart, across from the tefillin that are worn on the left arm. The seat of the nefesh is in the liver, which is filled with an abundance of blood. Corresponding to the nefesh the Holy One Blessed is He commanded us in the wearing of tzitzis. Thus the three commandments mentioned above illuminate all three aspects of the soul: the nefesh, the ruach and the neshamah. According to the well known teaching of the Sages, the tzitzis contains one techeles-colored thread because this shade of blue resembles the firmament and reminds us of the Throne of Glory. The purpose of this thread is to sanctify the nefesh, located in the liver, the main site of both the body’s blood and the trait of anger. The word kaved — “liver” — consists of the same letters as the word kavod — “honor” or “glory,” except that it is missing the letter vav. This deficiency is what separates it from the “glory” of Heaven. If a person is protective of his nefesh and does not sin with it, he thereby brings it, too, under the domain of holiness in a complete manner.

The true reason is that the Talmud, when giving the views of the two Rabbis Yossi, stated: "One said this and the other said that." The fact that the Talmud did not identify who said what means that the two Rabbis did not disagree. Each only cited one possible reason for the different opinions. The lights allude to the souls, as we know from Proverbs 20,27: נר ה' נשמת אדם, "The soul of man is the light of the Lord." We know that nowadays most of the souls inhabiting bodies are re-incarnations of people who have lived in earlier times. The best of such kind of re-incarnation one can experience is if the soul is allotted to someone who is related to the former incarnation, as has been explained by the Rekanati in connection with the legislation of the levirate marriage. When Yehudah said to his son Onan that he should marry the widow of his brother Er (38,8), he meant that the first child to be produced from such union would become the re-incarnation of Er. Later on his intention of having Er re-incarnated became fulfilled through his own union with Tamar. When Peretz and Zerach were born by Tamar, they were the respective reincarnations of both Er and Onan (Onan also having died in the meantime). The Rekanati explains this at length. When the Talmud said that the essence of the Chanukah light is that a person should light one light for his house- read: "family"- this is an allusion to the duty of ensuring re-incarnation by means of the levirate marriage.