Shin (Sin): The Twenty-First Letter of the Hebrew Alphabet

“The three lines of the shin may be interpreted as three gen­eral dimensions of a human being: Kesser (will and pleasure), the intellect, and the emotions.

Resh: The Twentieth Letter of the Hebrew Alphabet

“The reish, at times poor and at times wicked, has the ability to do teshuvah. It can awake from its slumber and repent. The reish can truly be transformed into the rosh: the head of the Jewish people.