“As we have explained, this first Sephirah represents “I am” as being, that is as pure existence. It is neither positive nor negative, but ±, and though sexless it is androgynous.
Though the primordial point of light, it is nevertheless the circumference of all things, the centre of which is nowhere because it is in No-Thing; containing all the potency of Tetragrammaton (YHVH), it is simultaneously past, present and future.
In the letter ∞od, which corresponds to it, is enclosed the imminence of the ten Sephiroth. Frequently it is called the Ancient of the Ancients, the Ancient, or the Ancient of Days. For instance, in the Book of Daniel we read:
“I beheld till the thrones were cast down, and the Ancient of days did sit, whose garment was white as snow, and the hair of his head like the pure wool: his throne was like the fiery flame, and his wheels as burning fire.“
–JFC Fuller, The Secret Wisdom of the Qabala, pp. 28.