Prayer and Religious Articles: Tzitzis, Tefillin, Torah Scrolls, and Mezuzos: Writing Divine Names:
What special regulations apply to writing Divine
Names in a Torah scroll?
The Talmud in Gittin 54b gives several rulings about
the writing of Divine Names. More details are given
in Soferim 5:6: After dipping his pen, the scribe
shouldn't begin by writing a letter of a Divine
Name; rather, he should first write a letter that
precedes the Name.
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