merachefet = 728 = 26 times 28 http://www.inner.org/hebleter/chet.htm The word "hovering" (merachefet) is the eighteenth word in the Torah. It is the first word in the Torah which is numerically a multiple of twenty-six, the value of the Name Havayah (merachefet = 728 = 26 times 28). Twentyeight is the numerical value of koach, "power." Thus, the full secret implied by the numerical value of the word "hovering" is "the power of G-d." In Kabbalah, this word is, in particular, the secret of the Divine power to resurrect the 288 fallen sparks that "died" in the process of the "breaking of the vessels" (merachefet being a permutation of meit rapach, "288 have died"). The Sages teach us that the "Spirit of G-d" here referred to is in fact the soul of Mashiach (which permutes to shem chai, "the living name"). http://www.templesanjose.org/JudaismInfo/tradition/Kabbalah/alephbet.pdf