“The kingdom of heaven begins with Hesed [mercy],” meaning covered Hassadim [mercies]. Memories are Gevura, when we know that the Creator remembers his son. Shofarot [pl. of Shofar, a ram’s horn] is the middle line. Shofar means Shapru [improve] your actions. If the initial aim is to improve the actions so they are in order to bestow, we begin with Hassadim, and finally achieve the improvement of the actions so they are in order to bestow.