When we look at the word Elul in the Hebrew, we see that the word is
composed of one alef, two lameds, and one vav.

When the two lameds are drawn so that they face one another, the shape that
is formed is a heart, with two lines reaching upwards. The two lines
represent the blood that flows from the heart to the brain, or
additionally, represent two eyes that look at one another. The two eyes
look at each other in the desire for the two to become one, which is the
aspiration of the heart.

How does the heart attain the unity it desires in its reaching upward? This
is achieved through the state of partnership where the two are facing one
another, looking eye to eye. The process of turning toward one another is
the process we go through during the month of Elul. It is our spiritual
work during this month to make sure we turn to face G-d and we do this by
ensuring that His interests are our interests.

The Jewish Heart is the secret of the Hebrew month of Elul. For more
secrets of the Jewish heart according to the Jewish Mystical tradition
visit the Inner Dimension web-site: http://www.inner.org/heart/heart.htm