With 32 mystical paths of Wisdom engraved YAH, the L-rd of Hosts, the G-d of Israel, the living G-d, King of the universe, El Shaddai, Merciful and Gracious, High and Exalted, dwelling in eternity, who's name is Holy. He is lofty and Holy. And He created the universe with three books (Sefarim), with text (Sephar) and with communication (Siddur).

Sefer Yetzirah 1:1

The 32 paths represent the 22 letters of the Hebrew alphabet with the 10 sefirot. The 32 paths are alluded to in the Torah by the 32 times the name Elohim appears in the 1st chapter of Genesis.

The expression "G-d said" appear 10 times in chapter 1 of Genesis. These 10 times represent the 10 Sefirot. The other 22 times "Elohim" is mentioned in this account parallel the 22 letters of the Hebrew Alphabet. The name "Elohim" refers to the manifestation of delineation and definition. Each of the 32 paths therefore served to delineate and define particular aspects of Creation.

The Kabbalists note that 32 paths of wisdom have their parallel in the human nervous system. Thirty-one of these paths then parallel the 31 nerves that emanate from the spinal cord. The thirty-second and highest path corresponds to the entire complex of cranial nerves, which are twelve in number.

The nervous system serves a double purpose. First it transmits messages from the brain to other parts of the body allowing the mind to control limbs and organs. Secondly, the nervous system transmits information from various senses to the brain. Four senses, sight, hearing, taste and smell, come directly from the cranial nerves, which are entirely in the brain. The impulses that come from the lower 31 nerves deal primarily with the sense of touch and feeling.

In Hebrew the number 32 is written לב which spells the word "Lev" meaning "heart". It is in the heart that the action of the mind is manifest in the body. As soon as the influence of the mind ceases the heart ceases to function, this being the definition of death. The heart provides a life force to the brain and nervous system. The heart stops pumping, the nervous system can no longer function, and the mind no longer exerts influence in the body. The heart serves as the link between mind and body.

Love Hashem your G-d with all your heart, with all of your soul, and all your knowledge.

Matthew 22:37 (Delitzsch Hebrew Gospels

That if you acknowledge publicly with your mouth that Yeshua is L-rd and trust in your heart that G-d raised him from the dead, you will be delivered

Romans 10:9 (Complete Jewish Study Bible)