“On the use of the name Iao in the magic of the age of syncretism there is an abundance of material. Most of the older examples have been collected by W. von Baudissin, Studien zur Semitischen Religionsgeschichte, vol. 1 (Leipzig, 1876), 179-254. The passage from Yesirah is not referred to by Baudissin, nor did R. Reitzenstein make use of it in his treatment of the Book Yesirah, for which he assumes an ultimately Hellenistic origin reaching back to the second century; his arguments are based on a comparative study of letter-mysticism in late antiquity; see Reitzenstein, Poimandres (Leipzig, 1904), 291.
As an historian with a broad perspective, Reitzenstein perhaps had a clearer view than many other Jewish scholars, who often regarded the Book Yesirah as if it were suspended in a vacuum in the midst of the history of religions. It should also be noted, in this connection, that in the Coptic Pistis Sophia, chap. 136, Iao appears in a similar context: Jesus calls out his name as he turns toward the four corners of the world.
The sealing of the six directions of space by means of the permutations of Iao corresponds to the idea that this name is the master of the four directions of the world, that is, the master of the cosmos. Cf. the material assembled by Erik Peterson, Heis Theos (Göttingen, 1926), 306-307. Peterson’s interpretation of the magical name Arbathiao as “the four Iao” is, however, utterly unconvincing. The magical name is nothing other than a syncretistic transcription of the Tetragrammaton as “the tetrad [of the four letters of the name YHWH upon which is based the name] of Iao.”
This is proven by the corresponding form Tetrasya, which we find in the Hebrew writings of the Hekhaloth and which was still unknown to Peterson; cf. my Major Trends, 56, 363. The terminology employed in the Yesirah for these three directions of space is also very ancient: the phrase “above and below, in front and behind, right and left” is used in exactly the same manner in Akkadian, and is evidently also behind the wording of the Mishnah Hagigah 2:1 (first century), where “in front” and “behind” are to be understood spatially.
This usage was no longer understood by the amoraim, and was in any case transferred from the spatial to the temporal, as S. E. Löwenstamm, “On an Alleged Gnostic Element in Mishnah Hagiga II, 1″ (in Hebrew) in M. Haram (ed.), Yehezkel Kaufmann Jubilee Volume (Jerusalem, 1960), 112-121, has shown, drawing upon Akkadian material. His explanations furnished additional linguistic evidence in support of the antiquity of the Book Yesirah, although precisely the passage under consideration here escaped his attention.”
–Gershom Scholem, Origins of the Kabbalah, 1987, pp. 33-4