the name, and therefore its material ramification and representation: When the letter Hay of the Divine name is spelled with an Aleph and the letter Vov is spelled with an Aleph the totals are 20+6+13+6=45 or Mem Hay known as the Divine name Mah. When the letter Hay of the Divine name is spelled as Hay Hay and the letter Vov is just two Vovs the totals are 20+10+12+10=52 or Beis Nun known as the Divine Name Ban. When the Letter Hay of the Divine name is spelled with a Yud, and the letter Vov is spelled with an Aleph the totals are 20+15+13+15=63 or Samech Gimel known as the Divine Name Sag. When the letter Hay of the Divine name is spelled with a Yud and the letter Vov is spelled with two Vovs and a Yud then the totals are 20+15+22+15=72 or Ayin Beis known as the Divine Name Ab. In Kabballah and in Chassidus it discusses the different representations and connotations of these very different Divine names.
Divine name Ban through the name Mah: The Divine name ‘Ban’ in some respects is representative of the Divine attribute of ‘Gevurah’ - ‘Severity’ and the Divine Name ‘Mah’ is representative of the Divine attribute of ‘Chessed’ – ‘Kindness’. Mah also in some respects refers to the soul whilst Ban refers to the body. Similarly, in an ultimate sense, Mah refers to HaShem, and Ban refers to the Jewish people as they exist within this world. This parallels the concept of the unity of Mah and Ban. A Jew’s soul (Mah) is totally at one with HaShem, for it is “an actual part of HaShem Himself.” Its mission is to enclothe itself in the body to bring about a change in this material world (Ban).
