The second group; the two forelegs in animals, the leading limbs of movement, whereas the hind legs are more the bearers of motion, transferred to the human body: the hands, accordingly,
the instruments of the initiation of the action.
So that what we are offering and handing over to God is the direction of our steps and actions, and what we strive for and do.
This is exactly the content of the second of the middle blessings: Teshuva, which represents in its own specific way our “movement” back to God and His Torah.
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