Based on what we have learned, we can provide an insight regarding the text pertaining to the mitzvah of Tzitzis: "וראיתם אותו וזכרתם את כל מצוות ה' ועשיתם אותם, ולא תתורו אחרי לבבכם ואחרי עיניכם אשר אתם זונים אחריהם"—and you shall see it and you shall remember all the mitzvos of Hashem and perform them; and you shall not follow after your heart and after your eyes after which you stray. Rashi explains: The heart and eyes are the spies of the body arranging aveiros for it. "העין רואה והלב חומד והגוף עושה את העבירות"—the eye sees, the heart craves, and the body commits the aveiros. The source for this comment is in the Talmud Yerushalmi (Berachos 1, 5): "ליבא ועינא תרין סרסורין דחטאה, דכתיב תנה בני לבך לי ועיניך דרכי תצורנה, אמר הקב"ה אי יהבת לי לבך ועיניך אנא ידע דאת לי." The heart and the eyes are the two intermediaries of sin, as it is written (Mishlei 23, 26): “My child, give Me your heart and let your eyes guard My ways.” HKB”H says, “If you give Me your heart and your eyes, I know that you are Mine.”
Let us submit the following interpretation. There are eight strands on each of the four corners of the Tzitzis garment for a total of ל"ב strands. Thus, there are 16 on the front of the garment corresponding to the 16 weekly “aliyot” to the Torah, and there are 16 on the back of the garment corresponding to the 16 lambs. Together, they purify and sanctify a Jew’s ל"ב from the yetzer hara. This then is the message inherent in the passuk: “And you shall see it and you shall remember all the mitzvos of Hashem and perform them; and you shall not follow after your heart and after your eyes after which you stray.”
