Im

Ocean, Sea, Water.

(ים) “Im” is what the Hindus call the Akasha, which is the prime substance that fills the endless space (the Ain Soph).

Yet, if we disclose the letters of the Hebrew word (השמים) “The Heavens” in two words, we then read (השמ) Hashem, meaning “The Name” and (ים) Im, meaning “Ocean, Sea, Water.” Thus, (השמים) can also be translated as “The Name in the Ocean, Sea, or Water.”

The Spirit of the Fountain dies not.
It is called the Mysterious Feminine.
The Doorway of the Mysterious Feminine
Is called the Root of Heaven-and-Earth

Lingering like gossamer, it has only a hint of existence;
And yet when you draw upon it, it is inexhaustible.  (Tao Te Ching)