Gimel, ג, transcribed as 'G,' numeration 3, means 'camel.' The numeration of the whole letter-name גמל is 73, and spelled out in plenitude, גמל מים למד, GML MIM LMD equals 237. Qabalisits assign Gimel to the High Priestess Tarot Key and on the Tree of Life to the thirteenth path connecting Kether (Universal Super-consciousness, the Universal One-Self) to Tiphareth (seat of the One, True Ego). The Moon is also assigned to this Tarot Key to represent our seemingly 'personal' subconscious mind, chiefly its function of memory. It is subconsciousness that unites our conscious awareness with super-conscious levels and every other aspect of Universal Self. Hence, Qabalists call this path on the Tree of Life
שכל מנהיג האחדות, Saykel Manehig ha-Echudoth, the 'Uniting Intelligence,' or 'Conductive Intelligence of Unity,' from The 32 Paths of Wisdom, about which A.E. Waite comments on this path: "It is the Substance of Glory, and it manifests Truth to every Spirit."
The 'substance' is Ain Suph Aur to which all that is created is connected. Qabalists teach that what we consider to be our personal subconsciousness is actually only a small bay on the edge of a vast ocean of the universal subconscious mind-matter. That Sea of Aware Substance Qabalists name Binah, the third sphere on the Tree. It is most commonly referred to as a Great Sea, which alchemists for centuries have called their Water. It is equivalent to Dr. C. G. Jung's Collective Unconscious.
The First Matter is indeed a Uniting Intelligence, since everything manifested in creation is composed of this One Substance, and therefore connected to everything else. It is no magic at all to receive answers to our questions by turning them over to subconsciousness during sleep. When the conscious mind is non-interfering, the subconscious deductive process unites the inductive query with the correct solution eventually. It has all creation and all the past and future to search for the answer since we are one with that ALL. Gimel, as with all the letters, offers hints when we investigate its numeration. With its plenitude spelling Gimel is equal to the number of AIN when also spelled in plenitude, אלף יוד נון, ALPh IUD NUN (237). The fullest expansion of our personal subconscious, guised as Gimel, is the vast No-Thing, filled with the Limitless Light, equally dispersed throughout space. This substance within the all-space (Ain Suph) is actually Universal Subconscious Mind-Matter, Akasha of the Eastern tradidtions, but it is also our subconscious mind-stuff.
The 'Akashic Records' are the memory bits on this substance imprinted from all that the One Identity has ever been or shall be. This is, however, on a very grand scale when Isis lifts her veil revealing the Third Veil of the Absolute, the Ocean of Limitless Light. We can read (or recall) these imprints like we recall any experience in our 'personal' lives that we can remember. It is the 'Essence of Glory', עצם הכבוד, etzem ha-kabode, which also sums 237. Letter-name Gimel, GML, totaling 73, is also the number of the second sphere, Chokmah, ChKMH, the source of the 'Essence of Glory'. On the Cube of Space, Gimel and the High Priestess occupy the face Below. This position suggests that the lower surface and its bounding edges are functions of subconsciousness. The bottom edges unite Below with the four sides, while the Top face (Beth, the Magician and the conscious mind) is connected with Gimel by the coordinate Above-Below, assigned Aleph and the super-conscious. The bottom face is thus united to every other element of Total Awareness.