The numerical value of Mem is 40.
Mem means "water"
According to the Sepher Yetzirah, its correspondences are:
Element |
Time |
Body |
Water |
Winter |
Belly |
Mem meaning
"water" takes the irrigating principle first encountered in daleth and makes it manifest. It is the
medium in which the movement of lamed is given the stability of the four
elements (mem = 40; daleth = 4).
Mem, as a Mother
letter, connects the opposite pillars of the Tree. It connects Netzach and Hod.
This Path represents interior activity, the Path of shin represents
exterior activity, and aleph represents the point of stillness between
these two states (c.f. meditation).