Shma is made up of the word שם, and the letter ע. The שם is מלכות, Hashem's kingship.
The ע is gematria סוד. We decorate Hashem's name and proclaim his kingship when we study the secrets of the Torah.
Sharei Gan Eden 110
Yakov said to Eisav כה אמר עבדך יעקב. - the word כ״ה hints to the acceptance of מלכות שמים in the 25 letters of the pasuk שמע ישראל, the concept of עבדך. We say "listen ישראל," like it says in this pasuk, "thus says Yakov.״ He then says עם לבן גרתי I lived with Lavan, גרתי גימט׳ תרי״ג, this refers to the second paragraph of Shma, והיה the acceptance of the מצוות. This is like our sages said about Shma, why do we preface the first paragraph of Shma to the second? To first accept upon yourself the rule of heaven and afterwards the rule of the מצוות. Ohr Hatorah Vayishlach, Mamer Im Lavan Garti
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