There is an additional Concept that must be discussed before going in detail about the Thirty-Two Paths of Wisdom. The “Four Worlds” Doctrine describes Four Levels in which the Ten Sephirot each have a counterpart. The Four Worlds are Atsilut (“Proximity”), Beriah (“Creation”), Yetzirah (“Formation”), and Assiah (“Action”). These Names are said to come from Isaiah 43:7.
Everyone that is called by My name, and whom I created for My glory, I formed him, yea I made him.
כֹּל הַנִּקְרָא בִשְׁמִי וְלִכְבוֹדִי בְּרָאתִיו יְצַרְתִּ אַף עֲשִׂיתִיו: י ו
Atzilut , the Archetypical World, correlates to Elemental Fire and to the Yod in YHVH, God’s Name. Atzilut is thus the "World" closest to Divinity. This “Passionate World” also relates to the Suit of Wands in the Tarot’s Minor Arcana.
Beriah, the Creative World, correlates to Elemental Water, and the First “Heh” in YHVH. In Beriah the amorphous Archetypes in Atsilut coalesce into a State closer to the Physical World. This “Compassionate World” is the Suit of Cups in the Tarot.
Yetzirah, the Formative World, correlates to Elemental Air and the “Vav” in YHVH. Yetzirah is where the differentiation begun in Beriah becomes Thought Forms. This “Intellectual” World relates the the Tarot Suit of Swords.
Assiah, the Material World, is the Fourth and final stage of Manifestation, the Physical World of Actualization, that we see around us. It correlates to the Second “Heh” at the end of YHVH, to Elemental Earth, and to the Tarot Suit of Disks.
The cross-referencing between the Four Worlds and the Ten Sefiroth makes “Forty Worlds”.