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 5782 with good heart. Hence, during these days, use the moments of interactions with your friends and family to develop a טוב לב.
