As we have said earlier, principally the concept of Gilgul applies to men and not to women, since the latter are punishable in Purgatory in the World-to-Come, which is not the case for men who learn Torah.

(Shmuel says: This is the secret "revealed with Me" (Deut. 32:34) regarding the verse, "Behold, G‑d does all these things with man two or three times" (Job 33:29); it is the secret of gilgul as it says "with man," that is with man and not with woman.)

The secret of gilgul is the letter vav

The reason is because the secret of gilgul is the letter vav, which hints to the six [spiritual] extremities [chesed, gevura, tiferet, netzach, hod, yesod].

They are the source above of the six directions below.

The form of the letter vav is as a line from top to bottom. This represents its connecting quality. it is also a prefix used to mean 'and'. It relates to gilgul to show that all of the souls' lifetimes are interconnected and are actually an unfolding process of its abilities.

It also teaches partly why there is reincarnation; why one lifetime isn't enough: to allow the soul to span all of creation in its relationship to its Maker. And so one incarnation the souls expresses a primarily chesed link (of love) above and to fellows. Another lifetime features a predominant gevura link (of fear)...

with respect to which it says, "Six years shall you work" (Ex. 21:2), as mentioned in the Zohar (Zohar III Pinchas 215b).

The 'work' of the verse refers to the soul's labor of rectifying itself and the world through elevating the fallen sparks.

The letter yud hints to galgal [wheel].

(Says Shmuel: It seems to me that the yud referred to here is the last letter of the name, ADNY (65). Therefore GLGL/galgal, which has a gematria of 66, equals this name with the kollel.)

With the letter vav it becomes GLGVL/gilgul.

'The wheel of life' circles from death to life and vise versa.

'The wheel of life' circles from death to life and vise versa. The form of yud is a dot, which is conceptually a circle.

The name ADNY enlivens malchut (At.Ch.Sh.HaShms), the last sefira that they all lead to. It in turn ascends back up in a circle to bind with keter, the highest sefira. This is an expression of the wheel of life within the sefirot. From this actually comes the wheel that we orbit in.

The general idea behind this is that the soul toils through conceptual years of work, just as a slave labors six years. Through this it eventually reaches malchut – where the buck stops. Therefore is it and the slave freed in the sabbatical. For malchut ascends to keter, the source of infinity and freedom...

Sh’vi’it [the sabbatical year] however, corresponds to malchut and is thus feminine, and therefore does not reincarnate, as it says, "In the Seventh Year he shall go out for free" (Ex. 21:2).

The vav of gilgul alludes to the six sefirot of Zeir Anpin, the masculine partzuf. Therefore, it is also an allusion to the fact that only men come back in gilgul.

Nevertheless, sometimes a woman will reincarnate for the sake of her husband who must reincarnate, as mentioned in Saba of Mishpatim on the verse, "If he was married then his wife will go out with him" (Ex. 21:3).

[Translation and commentary by Perets Auerbach.]