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1. The Gemara notes that viewing a word as an acronym is an acceptable form of expounding the deeper meaning of a word.
2. Is one liable for writing one letter in the morning and one letter in the afternoon of Shabbos?
3. The Gemara relates the amounts for which one is liable for weaving, sewing, and tearing.
4. If a person performs Keri'ah on Shabbos for the death of a person for whom he is not obligated to tear, he is exempt.
5. A person is obligated to cry over the passing of a righteous Jew.
A BIT MORE
1. The Gemara gives many examples of such acronyms, such as the word "Av" in the verse, "Av Hamon Go'yim," meaning "Av" (Alef) and "Bachur" (Beis).
2. The case is where he became aware of his unintentional sin after he wrote the first letter and before he wrote the second. Raban Gamliel: He is liable. Chachamim: He is exempt, since between the writing of the two letters he became aware that he had sinned.
3. For example, one is liable for sewing two threads. Similarly, one is liable for tearing in order to sew two threads.
4. However, if a person performs Keri'ah on Shabbos for the death of a person for whom he is obligated to tear, he is liable. This is because doing so is considered a Tikun, and not merely ruining a garment.
5. If one does so, his sins are forgiven. If he does not do so, he may be punished with the loss of his children.
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