Lev Tov

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Rebbi Yochanan Ben Zakai asked his five talmidim to go find the “good way a person should attach himself to” (Avos 2:8-9). The answer Rebbi Yochanan Ben Zakai liked best came from Rebbi Elazar Ben Arach who said “Lev Tov”. The Bnei Yisaschar explains that the talmidim were supposed to base their answer on the Torah’s first use of the word “Tov”. Rebbi Elazar Ben Arach said Lev Tov because the first time the Torah mentions the word Tov is after thirty-two words, the numerical equivalent of Lev.

This answer found the most favor in the eyes of Rebbi Yochanan Ben Zakai because it was the most general and included all the other answers within it. The key is Lev Tov. Lev Tov says the Bnei Yisaschar is 49 in gematria. Working on your Lev Tov is the best way to prepare for Matan Torah.

Chazal tell us the word Tov refer to the Torah. Sefiras HaOmer can be divided into two parts the first part Lev, 32 days and the second part Tov, 17 days. Lag BaOmer the 33rd day is the first day and the earliest sign of the light of Torah emanating from Matan Torah. It is the first day of Tov. On Lag BaOmer, through the teachings of Rebbi Shimon Bar Yochai, the light of the Torah is revealed to us. It shines brighter each day leading up to the day we eagerly await, the day of Kabalas HaTorah.
http://www.revach.net/moadim/lag-baomer/Bnei-Yisaschar-Lag-BaOmer-the-Magic-Number/2262