GIMEL is the 3rd letter of the Hebrew alphabet, has a numerical value of 3, makes a sound like the G in Give, is constructed of a Vav and a Yud means CAMEL or REWARD and is associated the phrase Gemilut Hasadim - ACTS OF LOVINGKINDNESS.
The Bahir http://amzn.to/2eW7J08, which may be the oldest kabbalistic text, is attributed to R. ben HaKana, a first century kabbalist. In this text, R. Akiva states, the Gimel has "three parts because it BESTOWS, GROWS AND SUSTAINS." The three parts are the head, the tail, and a pipe in the middle through which energy can pass. "The GIMEL draws from above through its head and disperses through its tail†(The Bahir. http://amzn.to/2eW7J08 York Beach: Samuel Weiser. lx, 8).
