Tefillah Meanings: From Tav to Alef
But as Rav Shelomo haLevi al-Qabetz put it in Lekha Dodi, “סוֹף מַעֲשֶׂה בְּמַחֲשָׁבָה תְּחִלָּה – [Shabbos,] which was made last, was ‘Thought’ about first.” When planning, we start with the end. In the above example, if I want a ball to fall, I will first let go of it.
When we look at the sequence in ת – ש- ר- ק … – ב -א order, we are not looking at causes, but at goals. “סוֹף מַעֲשֶׂה בְּמַחֲשָׁבָה תְּחִלָּה”.

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