Quotation for Megillah 34:10
ומה ראו לומר בינה אחר קדושה שנאמר (ישעיהו כט, כג) והקדישו את קדוש יעקב ואת אלהי ישראל יעריצו וסמיך ליה וידעו תועי רוח בינה ומה ראו לומר תשובה אחר בינה דכתיב (ישעיהו ו, י) ולבבו יבין ושב ורפא לו
What reason did they have for saying “understanding” after holiness? Because it says, “They shall sanctify the Holy One of Jacob and shall stand in awe of the God of Israel” (Isaiah 29:23), and next to this, “They also that err in spirit shall come to understanding” (Isaiah 29:24). What reason did they have for saying “repentance” after “understanding”? Because it is written, “Understanding with their heart, they will repent and be healed” (Isaiah 6:10).
Takanat HaShavin
Collection regarding matters regarding repentance to those who repent from Jacob. In the Gemara Yoma [86a], "Great is repentance etc." see ibid. there are 7 saying regarding the greatness and advantages of repentance. And it is known that repentance follows understanding of the heart as is written "and their hearts will understand and they will repent" and because of this it said that repentance is after understanding as they [the Talmudic Sages] said in Megillah [17b]. It it also known that there are 7 levels in the instantiation of an action from understanding of the heart until completion of the action which correspond to the essential 7 sefirot [revealed in this lower world] Chesed, Gevurah, Tiferet,Netzach, Hod, Yesod and Malchut and corresponding to them is all the lists of 7 and so too the 7 greatnesses of repentance: "[Great is repentance] that it brings healing to the world (Yoma 86a)" and it appears to me that the healing of forgiveness in accordance with the language of the verse "I will heal their backsliding" (Hosea 14:5)
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