This Ma’amar was recited Erev Rosh Hashana. He’emarta and He’emircha. Three translations in the same word are three steps in the same effect: 1) create delight and pleasure from Yidden, 2) Create garment of (infinite) light, 3) Speak (which represents finite light). These three ideas are stages in Hashemem becoming and being revealed (down here) as our King and we as His subjects. They are also parallel to 1) Shofros, 2) Zichronos, 3) Malchiyos.