There is a well-known interpretation that notes that the last letter of Torah is a lamed while the first letter of Torah is the bet and those two letters for the Hebrew word lev, which means heart.
Simchat Torah-V’zot Ha B’racha…
There is a well-known interpretation that notes that the last letter of Torah is a lamed while the first letter of Torah is the bet and those two letters for the Hebrew word lev, which means heart.