Part 14 · Chapter 220

And also for this reason the nose is numerically equal to the three names of Eheyeh, because the nose is Bina; therefore there is hinted in it the name Eheyeh, which is in Bina. And the reason of the matter is as you know: that the name Samech-Gimel is clothed in the name MA of Alpin, as mentioned in the Tikunim, page 121. And corresponding to the three Yods in the name Samech-Gimel, there are three Alpins in the filling of MA, which are the three names of Eheyeh, which begin with the letter Alef, and they are numerically equal to Samech-Gimel. And all this is to indicate that they are drawn from the name Samech-Gimel, which is in the second head. And this is the secret of the verse "All is Samech-Gimel," for even in the name MA of Alpin is hinted the matter of the name Samech-Gimel.