120. Therefore, on Yom Kippur, MALCHUT passes through all these seventy, and this level is completed with all THE SFIROT, FOR EACH SFIRAH OF THE SEVEN SFIROT ACQUIRED THE ASPECT OF FIRST THREE SFIROT AND THEY BECOME TEN SFIROT. HOWEVER, THERE ARE NO INCLUSIVE THREE FIRST SFIROT AND THEREFORE THEY ARE SEVENTY. All the souls ascend before Him and He judges them with Judgment. The Holy One, blessed be He, has mercy on the children of Yisrael on that day. Whoever has not removed the filth from his soul to cleanse it, when his prayer ascends on that day it sinks into that place that is called 'mud' and 'clay', WHICH ARE SAMAEL AND LILIT, and the depths of the sea. HIS PRAYER does not ascend to adorn the head of the King.