However, through a person’s Avodah in creation, he can change the letter ‘Hey’ in two ways: Either that it should become a letter ‘Ches’ in which the left vertical line which alludes to ‘Action’ connects with the horizontal top line, or into a letter ‘Kuf’ in which the left vertical line descends below the row.
The uniqueness of the letter ‘Ches’ in which the left leg representing ‘action’ connects to the top line representing ‘Thought’ highlights a perfection in ‘action’. That it is completely attached to ‘thought’ and to the source of everything. With the word ‘Mitzvah’ from the words ‘Tzavsoh Vechibur’ - to ‘connect’.
[Even though there is also a negative association of the letter Ches of the ‘Le’umas Zeh’, Since the left leg is directly connected to the upper line it inadvertently allows a Yenikah etc. nevertheless, the intention over here is to the letter ‘Ches’ of holiness].
The uniqueness of the letter ‘Kuf’, according to the simple understanding alludes to a descent below the row into the arena of the Klipos. [Similar to that which is explained in Chassidus regarding the letter ‘Lamed’ whose head extends above the row as a tower floating
