The Ben Ish Hai (Rav Yosef Haim of Baghdad, 1833-1909), in Parashat Toledot (3), discusses the unique importance of the "Nishmat Kol Hai" prayer which we recite at the end of the Pesukeh De’zimra service on Shabbat morning (listen to audio recording for precise citation). He calls this prayer "exceedingly precious" and writes that one must recite it "pleasantly." In situations of trouble or crisis, Heaven forbid, it is advisable to accept upon oneself to recite "Nishmat" in praise of the Almighty if he is saved from the crisis. The Ben Ish Hai cites this recommendation in the name of Rav Yehuda Ha’hasid (Germany, late 12th-early 13th century). Certainly, one should make a point of reciting this prayer on Shabbat morning with concentration and feeling, recognizing its unique importance.
The Ben Ish Hai then proceeds to present a number of "Kavanot" (intentions) that one should have while reciting "Nishmat." He emphasizes that these are not intended only for scholars of Kabbalah, but are rather intentions that even "simple people" can and should have during the recitation of this prayer. Firstly, on Shabbat morning we receive an extra soul, which is separate from the extra soul received on Friday night. The extra soul received on Shabbat day arrives in three stages. The "Nefesh" component of the extra soul is received when we recite the word "Nishmat"; the "Ru’ah" descends upon us as we begin the Amida prayer in Shaharit; and the final component, the "Neshama," arrives as we recite "Ayeh" during Musaf. Thus, as one begins the "Nishmat" prayer, he should have in mind that he receives the "Nefesh" aspect of the extra soul that descends on Shabbat morning.
Additionally, one should concentrate on the first letters of the words, "Nishmat Kol Hai" – "Nun," "Chaf," "Het." These three letters have the combined numerical value of 78, which is three times the value of the Divine Name of "Havaya" (26). Furthermore, the first letters of the words "Kol Hai" ("Kaf" and "Het") have the combined numerical value of 68, which is also the numerical value of the word "Hayim." This number is also the numerical value of the combination of the Divine Names "Eheye," "Havaya," "Eheye." The Name "Eheye" equals 21, and "Havaya" equals 26. Twice "Eheye" plus "Havaya" thus equals a total of 68. One should have all these "Kavanot" in mind while reciting the "Nishmat" prayer, and some people therefore have the custom of writing these acronyms and numerical values in the margins of their Siddurim, so that they can have this information in mind during the prayer service.
We must emphasize again that the Ben Ish Hai composed his work for the laymen, for ordinary Jews, and not for outstanding Kabbalistic scholars. These guidelines therefore should not be dismissed as customs reserved for the spiritual elite. These are intended for all Jews, scholar and layman alike, and thus everyone should make an effort to have all these thoughts in mind while reciting the "Nishmat" prayer.
Summary: While reciting the "Nishmat" prayer on Shabbat morning, one should have in mind to accept the first part of the extra soul that descends upon a person on Shabbat day. He should also have in mind that the first letters of the words "Nishmat Kol Hai" equals three times the value of the Divine Name of "Havaya," and that the first letters of the words "Kol Hai" have the numerical value of "Hayim" and of the combination of the Names "Eheye," "Havaya," "Eheye." Some people make a note of this information in their Siddurim to help ensure that they have this intention while reciting the prayer.
