Let’s face it, Madonna’s pop career is over. We know it and she knows it.

According to Luminate, she’s sold 36,601 actual downloads and CDs this year. With streaming, the number is 317,402. Her physically demanding touring days are done, although she will always have a faithful core audience. She is living like a Material Girl thanks to publishing, all of which she shares with a variety of songwriters and producers who collaborated on her projects.

So what’s left? She’s teaching a course at the phony baloney Kabbalah Center in New York.

It’s called The Mystical Studies of the Zohar. I don’t think she means mayoral candidate Zohar Mamdani, who is not Jewish and won’t denounce Hamas.

She could mean the Adam Sandler character from “Don’t Mess with the Zohar,” an Israeli soldier who dreamed of becoming a hair dresser.

Sandler is Jewish. Madonna, like Mamdani, is not.

Madonna has managed to ignore decades of lawsuits and investigations against the Kabbalah Center. The current leader, and owner of the Kabbalah Centre, is Michael Berg. A decade ago, his brother Yehuda Berg, was accused of and sued over sexual harassment. He had to resign, although apparently he’s still around.

In 2011, there was a federal investigation of the Kabbalah Center. This was at the time when Madonna’s Raising Malawi organization was funded by them.

Over the years, Madonna has given millions to the Kabbalah Center, which is popular with dim witted celebrities but has no connection to actual Judaism. Let’s remember, Madonna herself is Catholic.

But now she’s teaching the master class with Eitan Yardeni, who’s worked his way up in the cult.

The come on: “Join Madonna for a deep study to reveal ancient spiritual secrets to help accelerate your spiritual growth and manifest your higher purpose.”

There are no dance lessons.

“Step inside Madonna’s home as she and her longtime teacher, Eitan Yardeni, invite you for a rare look at her deep, intimate study of the Zohar.”

Something tells me no one will be stepping inside Madonna’s home.

“Join Madonna, her partner Akeem, and teacher Eitan as she shares intimate reflections and stories from her own life with deep empathy, vulnerability, and powerful insights to empower and inspire anyone on their spiritual path.”

That would be Akeem Morris, Madonna’s boyfriend, 38 years her junior, a former Jamaican soccer player. He will also be your spiritual adviser in this kooky endeavor.

I wrote extensively about Kabbalah and Madonna for years until it seemed to peter out. But nothing keeps a good cult down for good.

But what else is Madonna to do with herself?

As for the Kabbalah Centre, they no longer file Form 990s as a 501c3. Better that they don’t, I guess, since their old ones were hilarious. They are no longer rated by Charity Navigator.

You can read all my past reporting by clicking here.

Will Madonna atone for her sins tonight and tomorrow during Yom Kippur? Oy vey.