The 'back' in Atik Yomin: The face of BaN (gematria 52) is the back of the face of MaH (gematria 45).
Atik has no actual back. All face on every side. The face of BaN is the back of the face of MaH.
Op. 76 develops the consequence of Op. 75. If Atik's M and F are literally one body, then Atik does not have an actual back in the way lower Partzufim do. Klach's reader needs to know what this means structurally.
In lower Partzufim, the front and the back are operationally distinct. The face is the part that radiates (the active mode); the back is the part that receives but does not radiate. The face-back distinction is what produces concealment and visibility in operational terms.
Atik does not have this distinction. All face on every side means that wherever you look at Atik, there is radiation — no concealing back. Atik is omnidirectionally radiating.
The specific structural claim: the face of BaN is the back of the face of MaH. MaH and BaN, as Atik's two aspects, are present together — but BaN's face is MaH's back. Where MaH radiates outward, BaN is positioned behind it, and BaN's face is what MaH's back-side conceals from the front. This is an unusual structural arrangement that operationalises the literally one body claim.
The consequence: the registration of all faulty deeds (Op. 78) is held in Atik omnidirectionally — never out of view, regardless of from which direction the cosmos looks. The concealed-government function depends structurally on the no-actual-back architecture.
Op. 78 (registration of all faulty deeds) operates structurally on Op. 76's architecture. Op. 100 (the way one power clothes itself in another) generalises the face-back logic to inter-Partzuf relations.