From The Maagid CONCEPTION/IMPLEMENTATION The Maagid teaches a profound idea – all thoughts or desire form a general direction – but from the general it must go into it’s details – hence the name of G-d begins with a yud (the smallest letter showing a concept / conception) then it goes into a hei – the hei has two sides showing length and breadth (this is where the details of how to implement are born) now the final point of the hei is a yud/vov – for then one takes the concept and through fulfilling the steps, finalizes and actualizes.