Editing The Name Elokim (section)

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These 120 permutations are called "sweetened gevuros," meaning gevuros whose inner essence is chesed. Their "action" is gevurah but their intent is chesed (like a father cleaning his child while the infant cries bitterly, or the lashing of a sinner (by the court) to cleanse him of sins). Specifically, these 120 permutations are divided into two: their inner essence (the first 72 permutations) is chesed, and their external aspect (the last 48 permutations) is gevuros.

Note that this is what is explained in Tanya regarding "Havaya is Elokim." That the name Elokim is not separate from the name Havaya, but they are truly one thing. And not only in their source but also as they are powers that appear as two opposites "chesed and gevurah" – fire and water: creation is through both of them together, as creation through only one of them is impossible and is not creation at all.