The Arizal writes that the numerical value of 'Dimah--Tears' is 120, which in Torah signifies full life. In truth, the letters only add up to 119, but when the word 'Dimah' as a whole is counted, it equals 120. The Shomer Emunim explains that for certain concepts the whole is greater than the sum of the parts. In such cases, you also factor in the entire word to indicate a higher purpose that brings meaning to all the details.
Maimonides explains in his Laws of Mourning that the purpose of mourning and tears is repentance. Death only came into this world through sin, and it is through repentance that the world will be restored to its original state of eternal life, when "G-d will wipe away the tears from every face."
Maimonides concludes his Laws of Fasts: "With the Redemption, all these days of mourning will be transformed into days of rejoicing, into days of good Moed." Dimah plus 1, equals 120, which is the exact numerical value of Moed!
20 Menachem Av, 5742 · August 9, 1982
From Living Torah Disc 91 Program 363