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The Blue Pyramid
Liber Resh and Merkabah Mysticism

It seems to me that Liber Resh, done together with the adorations from Liber AL, is essentially a form of Merkabah/Hekhalot mysticism.

The magician fortifies his body of light and dissolves the dross by the influx of the spiritual sun ("Aum, let it fill me", "the light is mine, its rays comsume me").

(cf. "If the body of the King dissolve, he shall remain in pure ecstasy for ever." [AL II.21]).

He invokes the bark (=chariot/merkabah) of the sun, by means of which he may travel in his body of light even unto the "secret door" of the chambers (hekhalot) wherein Ra, Tum, Ahathoor and Khephra abide.

"I,51: There are four gates to one palace; the floor of that palace is of silver and gold; lapis lazuli & jasper are there; and all rare scents; jasmine & rose, and the emblems of death. Let him enter in turn or at once the four gates; let him stand on the floor of the
palace."

 
In truth there are two merkavoth in Resh. 

There is the bark of the sun, which of course if Tipharethic, and corresponds more to the chariot of the daughters of the sun that Parmenides of Elea rode upon or the soul-chariot in Plato's Phraedrus than to Ezekiel's vision.

But just as when the planets are arranged in a hexagram, Saturn appears above and behind Sol, so too there is another merkavah in Resh above and behind the bark of the Sun: the "throne of Ra" on which the "supreme and terrible God" appears.