10. ’And every man's holies shall be his, whatever any man gives the Priest it shall be his- וְאִישׁ אֶת קֳדָשָׁיו לוֹ יִהְיוּ אִישׁ אֲשֶׁר יִתֵּן לַכֹּהֵן לוֹ יִהְיֶה (3948+11 words=3959=26=8 counting final Nuns as 700).
The verse can be divided so:
· And every man's holies shall be his- וְאִישׁ אֶת קֳדָשָׁיו לוֹ יִהְיוּ(1205=8);
· Whatever any man gives the Priest it shall be his- אִישׁ אֲשֶׁר יִתֵּן לַכֹּהֵן לוֹ יִהְיֶה (1443+6 words=18).
Rashi explains here that the "holies" belong to the giver and the giving to the Priest is a pleasure gained by the owner through the act of giving. Another Midrashic interpretation is cited by Rashi that if one does not give tithes then that will be the entire crop that one will get-i.e. only a tithe worth!
Thus the more one gives the more abundant will ones crop be.
This is a great secret of Kabbalah; the more one gives the more one receives. This is kabbalah (“Receiving Hashem”- קבל ה'); the relationship between giving and receiving and the "intent"-כונה (“Kavannah”) in which one gives something to another- giving for the sake of receiving or giving purely for the sake of giving and expecting no reward. The latter is the highist form of giving and the rewards received are the greatest. This principle is true with all relationships- with one’s fellow, one’s spouse, one’s teacher and with Hashem. It is also true in matters of honor and respect as one who shuns honor and respect will be honored and respected.
The more one studies and performs the mitzvoth and labors over the Torah through love of Hashem with no expectation of reward, the higher the level of spirituality and closeness to Hashem one will attain and thus the higher the reward is, as the only true reward in this world is "attaching"- דבקות (“D’vekut”) ones soul to Hashem, to its source, and this is done through the performance of mitzvoth with love. This is the crux of the matter: studying for reward or studying “for its own sake” –לשמה (“L’Shmah”); performing mitzvoth out of fear or reward, or performing them out of love for Hashem.
What is “for its own sake”- לשמה?
For the Name of Hashem
The gematria of the word “intent”- כונה is 81.
The gematria of the word “attachment”- דבקות is 512=8.