The number of days from the first day of the Omer until (but not including) Lag BaOmer is 32. Number 32 is a numerical value (gematria) of the word לב (heart).
The number of days from Lag BaOmer until the last day of the Omer is 17. Number 17 is a numerical value of the word טוב (good).
HaKadosh Boruch Hu is hinting to us that the way to prepare for Matan Torah is to develop a טוב לב - a good heart!
But what exactly is a “good heart”?
A heart is the place for a person’s emotions and desires. In sefer Nesivos Olam, the Maharal explains that a person with a good heart desires that his fellow Jew should be the recipient of טוב (goodness).
Furthermore, the Maharal adds that a person with a טוב לב rejoices when he sees that his fellow Jew received the טוב.
Such a heart is what Hashem wants us to develop during these days of the Omer. Hashem wants every Jew to arrive to Har Sinai of 5784 with a טוב לב. Hence, during these days, use the moments of interactions with your friends and family to develop a טוב לב.
