Shabbat Prayers: Psalm 19: Ohr haMeir
“The orders of God are upright, gladdening the heart.” Who ever possesses the knowledge of God and puts his effort into learning Torah for its own sake really understands that the Torah is nothing but combinations of Names, Holy Appellations. As we mentioned with regard to the book named, “The Two Tables of the of the Covenant,” the Torah is called Pekudei Y-H-V-H because the main issue written about in the Torah from the beginning until its revelation to the eyes of Israel has been entrusted, Pekudah, as in Pikadon, and hidden in the Name H-V-Y-H, and the righteous one through the depth of his comprehension strips off the fables the Torah puts on herself, and clothes her in spiritual forms, heavenly lights, and supernal mysteries made out of Only Names suggested in these stories.
The Torah is called Pekudei Y-H-V-H, because it means a deposit, a Pikadon in Hebrew, that is, that the Torah as a whole, from the beginning until its revelation to the eyes of Israel, is nothing but whole names, whose purpose is to indicate the substance of H-V-Y-H, Blessed be He.