He made the letter Tzaddi king over taste, and He bound a crown to it, and He combined one with another, and with them He formed Aquarius in the universe, Shevat in the year, and the stomach in the soul (person), male and female.
He made the letter Kuf king over laughter, and He bound a crown to it, and He combined one with another, and with them He formed Pisces in the universe, Adar in the year, and the spleen in the soul (person), male and female.
The letter Ayin has a numerical value of 70. It connects the sefirot of Tiferet and Binah. In the Talmud we read, "The School of R. Ishmael taught: And like a hammer that breaketh the rock in pieces., just as a hammer is divided into many sparks, so every single word that went forth from the Holy One, blessed be He, split up into seventy languages. -Shabbat 88b" From this we learn that we need to unite the 70 points of view in order to ascend to a higher level. However, when we let different viewpoints divide us, then we convert this letter into anger.
The letter Tzaddi represents the righteous ones (tzadikim). Through righteous acts and righteous living, we fulfill the words of the Psalmist, "Taste and see that the Lord is good. -Psalm 34:9".
The letter Kuf stands for holiness (Kadosh). This verse, thus, reminds us that laughter is just as much a part of holiness as seriousness might be. Thus, we read the following:
"In your presence is fullness of joy. -Psalm 16:11"
"Let the pious be joyful in glory. -Psalm 149:5"
"Happy is the people who know the joyful sound; they shall walk, O Lord, in the light of your countenance. -Psalm 89:16"
"Let the righteous be glad; let them rejoice before God; let them joyfully exult. -Psalm 68:4"
"Make a joyful noise to the Lord, all the earth. Serve the Lord with gladness; come before his presence with singing. -Psalm 100:1-2"
"The counsellors of peace have joy. -Proverbs 12:20"