The Zohar, Chapter “BeHaalotcha (When You Mount the Candles),” Item 43: There are seven ties to the seventy-two names, by which they are tied in each and every connection: the tree patriarchs, HGT, and four others, NHYM. The Rosh [head] of the AB [Gematria: 72] names is the three Sefirot HBD, which are called Rosh. They are in one connection with their middle, the Malchut, since these Hochma and Bina are the ones who dug the well of water, Malchut, as it is written, “The well, which the princes dug,” meaning Hochma and Bina. Hence, the Hochma, Bina, Daat, are in one connection with the Malchut. The second tie is to each other, meaning the two lines Hesed and Gevura, of whom it was said, “The one did not come near the other.” These are in one connection, which begins with three Yods.
When a person begins building his soul’s connection with other souls it means that he starts forming his own image. It’s because our structure is not present in any of us. The structure of each person, his soul is built around his “point in the heart” by connecting to it the desires of others as his own. That is to say, by connecting with other points in the hearts that aspire toward the same goal.
Every person remains a point; that’s his personality, like a drop of semen. Everything else that he acquired appears out of connection with other souls. As a result, a system of connections between the souls is formed in which every soul is comprised of itself and others. This system that a person reveals is called “Merkava” (Creation).
This is the very same “Act of Creation” (Maase Merkava) that is considered to be a great secret. But it is a secret only for those who haven’t attained, haven’t revealed it yet. Namely, it is a very high spiritual level; when one reaches it, one becomes the Creator. Then one knows how to create a connection with other souls, for one attains the structure of the common soul of Adam HaRishon (The First Man) and acts within it constructively, in three lines and the 72 names of the Creator.
The letters are the properties in which we reveal the connection among us and different parts of the system of Adam, the groups of souls or individual souls. As in our body, the cells connect into organs and organs – into a common system, with many parallel systems being connected with each other.