Totality!
One way of approaching this matter is to reflect that the Mitzvah of Sukkah was chosen specifically because, despite its simplicity, it is one Mitzvah that comprises all the other Mitzvos, both subjectively and objectively.
From the perspective of the person who fulfills this Mitzvah, the Sukkah is unique. When we perform this Mitzvah it encompasses the totality of the person. One enters the Sukkah wearing his clothing and his boots. Even the Mikveh, which requires full immersion, does not involve one's clothing. The Sukkah is the sole Mitzvah that involves the totality of the person and encompasses all of one's routine activities such as eating and sleeping.
Sukkah = 248
The word Sukkah, when spelled phonetically [i.e., when we take each letter and spell it as it is sounded] adds up to 248, which is the number of positive commandments in the Torah. [A total of 613 commandments of which 248 are prescriptive, the do's, whereas the other 365 are proscriptive commandments, the don'ts.]
Another fascinating connection between the Sukkah and the number 248 has been stated by the famous Chassidic Masters, Rabbi Chaim of Tzanz and Rabbi Avraham of Sochotchov:
The minimum dimension of a Sukkah (in terms of Biblical law) is that it must have at least two walls, each consisting of 7 by 10 tefachim (handbreadths-about 3 to 4 inches). A third wall must be at least one handbreadth by 10. If we add the schach (the covering of branches), which is 7x7 it amounts to an additional 49 handbreadths. If we add on the floor space it gives us another 49 handbreadths. When we add up all these dimensions, 70+70+10+49+49, they equal 248!
Another connection of the Sukkah to the number 248 is in the Talmud's association of the 248 Mitzvos to the 248 organs of the human body. When we enter the Sukkah we enter with all of our limbs and organs, which symbolize all of the positive Mitzvos. Here we see how the subjective nature of the Sukkah (entering with all of our 248 organs) matches the Sukkah which represents the 248 commandments.
What is the Tallest Sukkah?
In Parshas Emor (Vayikra 23:42) we are commanded to sit in a succah on Succos. A sukkah cannot be more than 20 amahs high. The opinion of R Avraham Chaim Na’eh is that an amah is 18.9 inches. According to the opinion of the Chazon Ish an amah is 22.7 inches. There are six tefachim to an amah.
What is the tallest possible sukkah to the nearest foot without going over 20 amahs?
According to of R. Avraham Chaim Na’eh:
20 amahs x 18.9 inches = 378 inches = 31.5 feet
Since rounding to 32 feet would be above 20 amahs according to R Avraham Chaim Na’eh we would have to round down to 31 feet.
According to the Chazon Ish:
20 amahs x 22.7 inches = 454 inches = 37.8 feet
Since rounding to 38 feet would be above 20 amahs we would have to round down to 37 feet.
What is the Shortest Possible Sukkah?
A Sukkah cannot be under 10 tefachim.
According to of R. Avraham Chaim Na’eh:
10 tefachim = 1.67 amah
1.67 amahs x 18.9 inches = 31.56 inches = 2.63 feet
We would round up to 3 feet.
According to the Chazon Ish:
10 tefach = 1.67 amah
1.67 amahs x 22.7 inches = 37.9 inches = 3.15 feet
Since rounding to 3 feet would be below 10 tefachim we would have to round up to 4 feet.
