The Mysteries Of Gimel: Gimel (pronounced Gee-mel or Gim-el) is the third letter of the Hebrew alphabet. It, therefore, has the gematria value of 3. Its Hebrew spelling is Gimel Mem Lamed, which, in turn, has a gematria value of 73 (Gimel=3, Mem=40, Lamed=30). The fully spelled word means "Camel", and is sometimes transliterated as Gamel.
Gimel is seen as a charitable, indeed, a righteous, man in the Talmud, chasing after a poor man to give him charity (Daleth, the next letter, is related to Daluth, meaning poverity). The root of Gimel is gamal, meaning "to give", and thus Gimel gives to Daleth from the House of God (Beth), which is filled with the wealth of God's Divine Breath (Aleph).
The act of "giving" is also indicative of Binah, which, as the Supernal Mother, gives birth. The act of giving birth to the rest of creation is a kind and merciful act, for she gives birth to Chesed, just as Gimel gives birth to Daleth; and Chesed is the Sephirah of Mercy and Lovingkindness.
The camel of Gimel is also a symbol of Binah, for it carries water in its hump, which is symbolic of the water of life contained in the "bump" or belly of the Mother. The camel survives even the harshest of desert conditions, a state suitable for the dark Saturnian waters of Binah.
Gimel is also a Double Letter, and the Moon is the planet assigned to it, while the High Priestess is its Tarot card, according to modern Hermetic tradition.
The idea of wealth is covered in the fact that Gimel gives money to poor Daleth (although Peace and War are sometimes attributed).
It is also called the Unifing Intelligence in the 32 Paths of Wisdom:
"Unity Directing Consciousness. It is called this because it is the essence of the Glory. It presents the completion of the true essence of the unified spiritual beings."