The first word in the Torah begins with the letter ב/bet (בראשית), while the last word in the Torah ends with the letter ל/lamed (ישראל). Together, these two letters spell the word ‘lev’ (לב), which means heart. Torah is the heart of the Jewish people and is an expression of God’s love towards all of mankind; by studying it, we can access the “heart” of God.

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Source: Israel in the News