Sefer HaBahir 63

1[The students asked,] "And what is His heart?"He said to them, "If so, Ben Zoma is from outside, and you are with him. A heart [לב] is 32, and they were hidden, and with them, the world was created." [They asked,] "What is 32?"He said to them, "Thirty-two paths. A parable of a king who was in a room of rooms, and the count of the rooms was 32. To every room, there was a path. Is it fitting for the king to bring everyone into his room through the way of his paths? You would said, 'No.' Is it fitting for him to reveal his innerness, compartments, hiddenness, concealedness, and desires? You would say, 'No.' What did he do? He touched the daughter and included in her all the paths and garments. Those who want to enter into his presence will examine there. He married her to a king and also gave him a gift. Sometimes he calls her 'my sister,' in his love for her, since they were from one place. Sometimes he calls her his daughter, because she is his daughter. Sometimes, he calls her 'my mother.'"