Musar do Kapłańska 23:45

... 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.

“And you shall eat no bread or parched grain or fresh ears until that very day” (Leviticus 23:14). And [until the day it becomes permitted], the new grain is forbidden by the Torah also outside of the Land.

And the content of one who spurns the festivals, is that he does work on the intermediate days of the festival and spurns the punishment, because the prohibition of work on the intermediate days of the festival is not explicit in the Torah. And this is in the way of one who is a heretic for one thing, to anger - as we have explained, such that he has no share in the world to come. And our Rabbis, may their memory be blessed, said (Bekhorot 30b) [that] one who comes to convert and says, “Behold, I accept all of the Torah except for one matter from the words of the Sages” - we do not accept him. And they, may their memory be blessed, said (Makkot 23a), “One who spurns the holidays is like one who worships idolatry, as it is stated (Exodus 34:18), ‘You shall observe the Feast of Unleavened Bread’; and adjacent to it is ‘You shall not make molten gods for yourselves’ (Exodus 34:17).” And they, may their memory be blessed, explained (Chagigah 18a), “‘You shall observe the Feast of Unleavened Bread’ - observe it to not do work all of the Feast of Unleavened Bread.” And we were warned with this about work on the intermediate days of the festival. And that which it is written (Leviticus 23:39), “a complete rest (shabbaton) on the first day, and a complete rest on the eighth day” is because there are many types of work that are permitted on the intermediate days of the festival, as is explained in their words, may they be blessed.

There are other groups that do not have a share in the world to come: And they are the group of the enemies of the Lord, may He be blessed; the group of the destroyers of the vineyard of the Lord; and the group of the ones inflicting fear in the land of the living. Behold we will present their content and the proof of their punishment explicit in the Torah:
For the group of the enemies of Lord will be lost from the world to come, as it is stated (Deuteronomy 7:10), “But who requites with destruction those who hate Him to his face - never slow with those who hate Him, but requiting them to his face.” Its explanation is that he repays the reward of the commandments fulfilled by those that hate Him, in this world - in order to destroy them from [getting to] the world to come. And its Targum (translation by Onkelos) is, “And He repays those that hate Him the good that they do in front of Him, in their lives, to destroy them. And David said (Psalms 37:20), “But the evildoers shall be lost, and the enemies of the Lord shall be like heavy sheep, completely consumed in smoke.” And he mentioned the expression, “loss,” with the evildoers, as it is [used] for distress and exile - as the matter that is stated (Isaiah 27:13), “the lost who are in the land of Assyria and the expelled, etc.”; (Jeremiah 50:6), “My people were lost sheep”; [and] (Psalms 119:176), “I have strayed like a lost sheep” - and it is also [used] for death, as the matter that is stated (Psalms 119:92), “I would have been lost in my affliction”; (Esther 8:6) “at the loss of my kindred”; [and] (Leviticus 23:30) “and I will cause that soul to be lost” - meaning excision from this world. For evildoers are punished with difficulties and afflictions or with death, and they are also punished with the judgement for their deeds in the world to come. But [David] compared the enemies of the Lord to the meat of sheep, as it will become coals. Therefore, it will be “completely consumed in smoke.” Just like the fat of sheep is consumed in smoke, so too will the enemies of the Lord be consumed. For their souls will be consumed and lost from the world to come. And it is stated (Exodus 20:5), “visiting the guilt of the parents upon the children, upon the third and upon the fourth generations of those who hate Me.”

לא תכלה פאת שדך . The reason for the demand to leave a corner of one's field unharvested and to leave other parts of the harvest for the poor, (19,9) has to do with the poor man's quarreling with Heavenly Justice complaining about his underprivileged status. The four kinds of harvest left-overs designated by the Torah for the poor are designed to restore peace and harmony between the poor and G–d. They are able to do this because they apply to bread and wine, the two major components in man's eating habits. The poor derives some satisfaction when he observes that at the very time when the landowner has reason to be most smug and self-satisfied, i.e. when he brings in his harvest, he is reminded by this legislation that he himself is subservient to a Higher Authority, i.e. to G–d.

Now even an animal has life and spirit, for an animal has desires and gets angry just as man does. But man has a superior soul that speaks and that can distinguish between truth and falsity. And when the body dies then the life of lust and the life of the spirit die and there is left the form of the superior soul which is wisdom and which does not die when the body dies. As it is said, "And the spirit shall return to God who gave it" (Eccl. 12:7). This means the spirit of wisdom. And when a man sins then the essence of his life and the essence of his spirit die, as it is written, "The soul that sinneth, it shall die" (Ezek. 18:4). And Moses, our teacher, the man of God, said, "That soul will I destroy from among his people" (Lev. 23:30). From this you can understand that we call by the word nefesh or "life" that which dies. After the death of the wicked man, the wise soul is hurled as though from a sling far away from salvation because it listened to the spirit and the life. But the righteous person in whom the soul was uppermost and was stronger than spirit or life — that soul is found beneath the Throne of Glory. But the fool who hearkened to the spirit and to the life, his soul will be utterly cut off. And the wise man who listened to the supernal soul that was breathed into him from the Throne of Glory — his soul will merit the great good which is treasured up.

When we look at the Sabbath from this vantage point, we can understand the phrase ששת ימים תעשה מלאכה וביום השביעי יהיה לכם קודש שבת שבתון. If the meaning of this verse had been that the seventh day should serve as Sabbath, the Torah should have written: ששת ימים תעשה מלאכה ויום השביעי וגו', "Six days work shall be performed and the seventh day shall be holy, etc.," instead of "and on the seventh day, etc." As it is the Torah wishes to tell us that "on the seventh day everything, including unfinished tasks from the sixth day should be considered as completed." The repetition of the words שבת שבתון together with the emphasis on the word יום also suggests that even if work is being performed the holy character of the Sabbath day itself does not cease. It is clear that this occurred immediately after the Day of Atonement, which is also known as שבת שבתון (Leviticus 23,32). The element of קדושה on the Sabbath comes from above יהיה לכם קודש (35,2), i.e. you receive the נשמה יתירה.

Commandment 302 instructs us to offer the Omer offering of the new barley crop.

But at that very moment Israel declared, ‘We will do’ before ‘We will hear’ (Shemos 24:7) and all of them were shown to be righteous, as it is stated, “You are entirely beautiful, my beloved, and there is no flaw in you” (Shir HaShirim 4:7). And it is also said of them, “Who can find a woman of valor” (Mishlei 31:10) and, “A woman of valor is a crown for her husband” (Mishlei 12:4). Therefore the Zohar (ibid., 96b) refers to the flour offering of Shavuos as a “jealousy offering” (Bamidbar 5:18). It is also called a “new flour offering” (Vayikra 23:16) because Israel was as if created anew the day the Torah was given. Thus they resembled a straying wife who is discovered to be unsullied, of whom it is stated, “She shall be exonerated and seed shall be sown and she shall be pure” (Bamidbar 5:28). And so did Israel become pure after they brought the Shavuos offering.

Correspondingly, the Holy One Blessed is He has commanded us regarding the mitzvah of sukkah, as it is stated, “On the fifteenth day of this seventh month shall be the Yom Tov of Sukkos for seven days to Hashem” (Vayikra 23:34). The word “Sukkos,” which is written without a letter vav, [סכת] has a value of 480 to indicate that whoever fulfills this mitzvah fully, nullifies the power and dominion of the wicked Lilis. Therefore it seems to me that on Yom Kippur neither Satan nor Lilis has any power over Israel, but immediately after Yom Kippur they begin accusing them afresh, it is for this reason that the holy people Israel immerse themselves in the mitzvah of sukkah, with a numerical value of 480, immediately after Yom Kippur, to counteract the accusations of the evil Lilis. For every mitzvah that has a value of 480 has the power to nullify the impure shell of Lilis. Rav Galanti writes concerning the verse, “She [i.e., Jerusalem] was filled with justice but now, murderers” (Yeshayahu 1:21), that in Jerusalem there were four hundred and eighty synagogues (Midrash Eichah Rabbah, Pesikta 12; 2:4) and together with the Holy Temple they totaled 481, the value of the word ‘filled’ [melei’asi]. But then when Jerusalem was destroyed, Lilis and her cohorts grew stronger so that she was then able to kill a multitude of Israel like the sand of the sea. This was in fulfillment of the words, ‘but now, murderers,’ on account of our many sins.”