Letter Kaph, כ, transcribed as 'K' or 'C,' numeration 20, means 'grasping hand' or 'closed fist,' as a symbol of comprehension, according to Qabalists. The number of the whole letter-name כף is 100, and spelled out in plenitude, כף פה, KPh PhH, equals 185. Kaph is one of the 5 letters that takes a final form at the end of a word, ך, and holds numeric value 500. Qabalisits assign Kaph to the Wheel of Fortune Tarot Key and on the Tree of Life to the twenty-first path connecting Chesed (seat of Universal Memory) to Netzach (seat of the Desire Nature). Its title is שכל החפץ המבוקש, Saykel ha-Khayfetz ha-Meboqash, the 'Intelligence of Desirous Quest,' It is also called 'The Rewarding Intelligence of Those Who Seek.' A.E. Waite's commentary on this path: "It receives the divine influence (from Chesed), and it influences by its benediction all existing things." Any individual having received the State of Grace would or could not but extend beneficence toward all others.
On the Cube of Space letter Kaph, the Wheel of Fortune and Jupiter are assigned the face West, representing the outer, future field of manifestation as the end effect from previous imagery, thought and action. Relative to this is the face East occupied by The Empress and Venus. In light of what has been said about letter Daleth and Imagination, and Venus being one of the names for the First Matter, we may arrive at an important conclusion concerning Jupiter, the Wheel of Fortune and West on the Cube. If the Cube is imagined about the head, West is the direction and the face of the cube before our physical eyes. This places East and Venus at the back of the brain, the position of the medulla oblongata, and the root of the sight center.
The Universal First Matter, Venus, coagulates and adheres to the matrices we image there. Eventually the matrices, with the attached Matter, materialize as the circumstances, people and events in our present lives. This is represented by the Wheel of Fortune, the rotation of ever changing conditions that we think are solid materializations inhibiting our freedoms. But what we consider the mechanical world, a system like a mill-wheel grinding us into slavery, is actually the 'frozen mind-stuff' of previous imagery. The outside wheel of manifestation is actually 'coagulated Venus.' Furthermore, the coordinate East-West within the Cube is assigned to the Hanged Man, letter Mem and Universal Water, the First Matter and Universal Subconscious mind-matter/substance. The universe is mental – our physical Minitum Mundum is a dream made 'solid' of mental-matter from the Universal Subconscious Mind. The dream is shared by all with the same inhibiting perceptions, by all who perceive through the same assemblage points on the surface of our egg-shaped Glass Vessels. Manifestation of our imagery is considered the Rewarding Intelligence. We get and deserve what we desire to imagine. The pain with which we live and must learn to change is that instead of desiring 'to have' we purify these desires and turn them into desiring 'to be.' In this connection the twenty-first path connects the spheres of Memory and Desire. We can only desire that which we remember in this or former lives. The deepest memory, residing even beneath the realms of the Jungian 'collective unconscious,' is the memory of eternal union with the One-Life. This, therefore, is our primum desiderium, the universal angst within us all. Our deepest memory is our only, highest desire.