Viatta Yisroel 5727, Class Two. The question of מ”ה versus מאה is resolved by delving into (this Maamar from ה’תשע”ב 1912) which speaks of two levels of Ein Sof and compares them to כוחות and רצון and then to Torah and Mitzvos. The Rebbe develops a truly fine idea: the external world, including G-dliness stems from the internal world (the purpose of creation) and responds to this connection. The revelation of Ein Sof (מאה) affects and is affected by the purpose of the creation, the Torah and the Jew (מ”ה). This allows him to explain the issues of revealing יראת השם through מאה ברכות.