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.
ג Gimel
17 Be good to your servant while I live,
that I may obey your word.
18 Open my eyes that I may see
wonderful things in your law.
19 I am a stranger on earth;
do not hide your commands from me.
20 My soul is consumed with longing
for your laws at all times.
21 You rebuke the arrogant, who are accursed,
those who stray from your commands.
22 Remove from me their scorn and contempt,
for I keep your statutes.
23 Though rulers sit together and slander me,
your servant will meditate on your decrees.
24 Your statutes are my delight;
they are my counselors.