The Letter "Ayin"
122) The letter "Ayin" ע likewise was refused as standing for עון "Avon" (Iniquity), despite her plea that she represents "Anavah" ענווה (Humility).
"Immah", the supernal Sephirah, called the Upper Immah, is designated by the attribute Humility. It is known that, whenever the Sephirah "Netzach" of "Z.A", which is symbolized by the letter "Ayin", enclothes the "Nukvoh Malchut" together with the "Meichin", the light that the Sephirah "Netzach" has within herself, the "Nukvoh" is then enabled to rise to the heights of "Immah" and thus garment the "Upper Immah", who then adorns "Malchut" with her personal adornments.
This is why the ע "Ayin" opened up with her plea, saying: Within me is "Anavah", that is Humility ("Binah"). It is because "Immah", which is called "Anavah" (Humility) is actually vested within me (the ע "Ayin").
123) However, it is the defect of "Pesha" (Guilt), mentioned previously, with which the Sephiroth "Netzach" and "Hod" are, in disguise, mutually involved, that accounts for the answer rendered by GOD to the ע "Ayin" to the effect that GOD chose to reject the ע "Ayin".
The substitution of "Avon" (Guilt), mentioned in the discussion of the letter "Pe", for "Pesha" (Guilt) is because the paramount sin "Pesha" is strongly evident in the Sephirah הוד "Hod", which represents the letter "Pe".
The Sephirah "Hod" of "Z.A", however, is comprised of the Sephirah "Malchut", meaning the "Malchut" is a composite of the Sephirah "Hod". As a result, it is because of the sin of Adam that the "Klippoth" have access to the Sephirah "Malchut". Inasmuch as "Malchut" is the Sephirah nearest to the "Klippoth", the Sephirah "Hod" is always exposed to attack by the "Klippoth".
The Sephirah "Netzach" of "Z.A" is essentially comparable to "Z.A" proper, which has no direct connection with the "Klippoth". However, "Z.A" ז"א at times is affected by the "Klippoth"; only because the Sephirah "Netzach" is closely connected with the Sephirah "Hod". Hence, it is because of "Hod" that the Sephirah "Netzach" also suffers the defilement of the "Klippoth".
This is why the guilt or defilement which the Sephirah "Netzach" is involved with what is known as "Avon" (Guilt), to indicate that the Sephirah "Netzach", of itself, is ישר "Yoshor" (Just); but, indirectly suffers distortion due to being in close touch with the Sephirah "Hod".
124) No mention is made of the letter ע "Ayin" having approached GOD with her appeal, as the other letters have done; for the reason that the letter "Ayin" was already included with the "Pe" פ when the "Pe" rose and presented her plea; as the Sephiroth "Netzach" and "Hod" are considered to be two sections of one part of the body of the Sephiroth, both "Sephiroth" having ascended as "One Sephirah".
The Zohar, however, explains "The Plea" of the letter "Pe" and the letter "Ayin" separately, that is, one after the other.