YaD (hand, =14) remains from YeSOD – this is the Lower Shekhinah – comprising fourteen parts of the hand, which are in the five fingers, and they are YQV”Q, YOD QE VAV QE – the fourteen letters of the blessed Holy One, which are included in Her, and this is: (Hos. 12:11)... and by the ‘hand’ (yad, =14) of the prophets, I shall be imagined.
S-O (=66) of YeSOD – these correspond to ‘the six steps of the throne’, of which it is stated: (1 King. 10:19) Six levels to the throne. And the letter Vav ו (=6) amounts, with Yod י (=10) which is the crown of the covenant of circumcision, to sixty. Six times ten, and amounting to sixty, correspond to the sixty ‘wheels’ which surround the throne. And the throne there is the Shekhinah, which is the ‘image’ and ‘appearance’ (mar-eh) of all.