The Lesser Holy Assembly (Idra Zuta Qadisha) 13

496The forehead of the Skull (of Microprosopus) is the forehead for visiting sinners (otherwise, for rooting out sinners).
497And when that forehead is uncovered there are excited the Lords of Judgments against those who are shameless in their deeds.
498This forehead hath a rosy redness. But at that time when the forehead of the Ancient One is uncovered over against this forehead, the latter appeareth white as snow.
499And that time is called the Time of Grace for all.
500In the “Book of the Teaching of the School of Rav Yeyeva the Elder” it is said: The forehead is according as the forehead of the Ancient One. Otherwise, the letter Cheth, Ch, is placed between the other two letters, according to this passage, Num. xxiv. 17: “VMChTz, Ve-Machetz, and shall smite the corners of Moab?”
501And we have elsewhere said that it is also called NTzCh, Netzach, the neighbouring letters (M and N; neighbouring letters in the alphabet that is, and allied in sense, for Mem = Water, and Nun = Fish, that which lives in the water) being counterchanged. (Netzach= Victory, and is the seventh Sephira).
502But many are the NTzChIM, Netzachim, Victories; so that another (development of) Netzach may be elevated into another path, and other Netzachim may be given which are extended throughout the whole body (of Microprosopus).
503But on the day of the Sabbath, at the time of the afternoon prayers, the forehead of the Most Holy Ancient One is uncovered, so that the judgments may not be aroused.
504And all the judgments are subjected; and although they be there, yet are they not called forth. (Otherwise, and they are appeased.)
505From this forehead depend twenty-four tribunals, for all those who are shameless in their deeds.
506And it is written, Ps. lxxiii. 11: “And they have said, ‘How can El know? and is there knowledge in the Most High?’”
507But truly (the tribunals) are only twenty; wherefore are four added? Assuredly, in respect of the punishments of the inferior tribunals which depend from the Supernals.
508Therefore there remain twenty. And therefore unto none do they adjudge capital punishment until he shall have fulfilled and reached the age of twenty years, in respect of these twenty tribunals.
509But in our doctrine regarding our Arcana have we taught that the books which are contained in the Law refer back unto these twenty-four.