gimel – the third letter of the Hebrew alphabet.
Reward and Punishment
Our Sages teach that the gimel symbolizes a rich man running after a poor man, the dalet, to give him charity. The word gimel is derived from the word gemul, which in Hebrew means both the giving of reward as well as the giving of punishment. In Torah, both reward and punishment have the same ultimate aim the rectification of the soul to merit to receive God's light to the fullest extent.