The legs of the bed that the Creator called them, when they would tie it to the legs of the bed.
Mitah [bed] is called Matah [low] in importance, meaning faith. Our sages said that when they saw the angels carrying Moses’ bed, they made the calf, meaning that the quality of faith of Moses was low among them.
“The legs of the bed” means that on which the bed is placed. Just as a table rests on legs, so a bed rests on legs.
Raglaim [legs] are regarded as Meraglim [spies/spying], when they want to see the benefits, if it is worthwhile to work in order to bestow. Reason maintains that it is not worthwhile, so there is room to place on this faith, which is above reason.
This is the meaning of the bed being placed on legs, which tie the offering, meaning that they will approach the Creator through the legs of the bed, where they take the bed, meaning the low importance that is placed on the importance, which is called “reason.”
This was on the tenth of the tenth month, which is called Malchut, that they took upon themselves the kingdom of heaven on the tenth of the month. This was an awakening from below, and by this they were rewarded with the light of redemption, an awakening from above.