The Lord, in the simplest terms, is love itself expressed as wisdom itself. In philosophic terms, love is the Lord's substance and wisdom is His form. Of course, we feel the Lord's love and hear His wisdom in many different ways, depending on our state in life and how receptive we are. That's why the Lord has so many different names in the Bible, and is referred to in so many different ways.

The letter E, as pronounced in 'they', represents a sound of the spiritual heavens; and in Hebrew, words with this vowel partake of the spiritual class, or refer to truth. No letter in the Hebrew alphabet represents it, but a diacritic symbol is employed. The Greek letter is Epsilon (E, e) or Eta (H, n). (Heaven and Hell 241, Doctrine Regarding Sacred Scripture 90[2], Spiritual Experiences 5112; De Verbo 4[2])

(Референце: Arcana Coelestia 2403, Genesis 14, 19, 19:14)