At the heart of the Western understanding of the Tree of Life, is a document entitled "The 32 Paths of Wisdom". Usually, this document accompanies the English editions of the "Sepher Yetzirah" and is seen as an explanation or clarification of the Sepher Yetzirah.
Yet, the concept of 32 Paths of Wisdom stems, not from the Sepher Yetzirah, but from the Torah, Genesis, Chapter One.
In fact the "the 32 Paths of Wisdom" comes to from the late 13th Century, C.E.- centuries before the advent of the Western image of the Tree.
According to the Jewish tradition, the 32 Paths of Wisdom concept is derived from the 32 times that the name "Elohim" is mentioned in Genesis, Chapter One.
Sephiroth: "Elohim said:" *
Kether -- "In the beginning Elohim created the heavens and the earth." 1:1*
Chokmah -- "Let there be light" 1:3
Binah -- "Let there be a firmament . . . let it divide . . ." 1:6
Gedulah -- "Let the waters be gathered . . . let dry land appear . . ." 1:9
Geburah -- "Let the earth put forth grass . . . etc." 1:11
Tiphareth -- "Let there be lights in the firmament . . ." 1:14
Netzach -- "Let the waters swarm . . . let fowl fly . . ."
Hod -- "Let the earth bring forth living creatures . . ." 
Yesod -- "Let us make man . . ."
Malkuth -- "Be fruitful and multiply . . ."
Mothers: "Elohim made:"
Aleph -- "the Firmament and divided the waters . . ." 1:7
Mem -- "the two great lights . . . and the stars." 1:16
Shin -- "the beast of the earth after its kind . . ."
Doubles: "Elohim saw:"
Beth -- "the light, that it was good." 1:4
Gimel -- "that it was good." (the separation of dry land and waters) 1:10
Daleth -- "that it was good" (the earth bringing forth grass, etc.) 1:12
Kaph -- that it was good" (the two lights in the firmament) 1:18
Peh -- "that it was good" (swarming of waters with creatures; of air with fowl) 1:21
Resh -- "that it was good" (the beasts of the earth) 1:25
Tav -- "every thing that He had made, and, behold, it was very good."
Elementals: "Elohim --"
Heh -- "hovered over the face of the waters." 1:2
Vav -- "divided the light from the darkness." 1:4
Zayin -- "called the light Day, and darkness Night." 1:5
Cheth -- "called the firmament Heaven." 1:8
Teth -- "called the dry land, Earth . . . and the waters, Seas." 1:10
Yod -- "set them [the two lights] in the firmament of the heaven"
Lamed -- "created the sea-monsters, creatures that creep, and fowl." 1:21
Nun -- "blessed them [sea-monsters, creepers, and fowl] . . ."
Samekh -- "created man in His own image." 1:27
Ayin -- "created He him; male and female created He them." 1:27
Tzaddi -- "blessed them [male and female]." 1:28
Qooph -- "said: I have given you all . . ."
