Kabbalistically, the Omer days are not merely an immaterial space that bridges Passover with Shavuot. The counting itself is seen as integral to the process of moving from liberation to revelation.
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The Shema is the ultimate expression of Divine unity. It declares not only that there is one God, but that there is nothing else other than God. God is one and the same as He was before and after the creation of the world, and all that exists is included within God.
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