"Open for me like the point of a needle, and I will open for you like the entrance of the Ulam". 
The Ulam's doorway is 40 amos high, corresponding with the 40 days from Rosh Chodesh Elul to Yom Kippur. Enter the Ulam and traverse the days until you finally reach the holy of holies through the heichal.

The 40 amos of the entrance to the Ulam are two twenties together, each twenty is gematria os "kuf", corresponding with the two kessarim of matan Torah, "naseh" and "nishma".

"I got up to open for my beloved", im Elul. Why? "She'roshi nimla tal", - "my head is full of dew". "Tal" is gematria 39. These are the 39 days from Rosh Chodesh Elul until Yom Kippur. ("Tal Torah" - the "dew of Torah" will give you life as you receive the second luchos on Yom Kippur.)

-from Ohr HaTorah, Matos

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