Mem מ The Water.

Mem מ is the 13th letter of the Hebrew aleph-bet. Its numerical value of 40 gives it the representation of transition. The first time mem מ is found as the root of a word in Torah is in Genesis 1:2 in the word המים hamayim meaning the waters. Water is a representation of
G-d's Word. There are two written forms of men מ the open mem מ which is used within a word and the final form of mem; the closed mem ם used at the end of a word. The Jewish sages say that these represent the revealed things of G-d in the open mem מ and the concealed things of G-d which can only be revealed by Messiah in the closed mem ם. Mem מ is a complexed letter. As its ordinal number is 13 it represents אחד echad; one. Being constructed from kaf כ with a numerical value of 20 and a vav ו with a numerical value of 6 their combined value equals 26 the same numerical value of the Sacred name of God. This tells us that G-d is one. 13 is also the numerical value of  אהבה ahaba; love. So in mem מ we see G-d is love. As a representation of The Word and one, we also see that it represents the one Word of
G-d.