(24) The fingers and toes also have special significance. The toes represent the Ten Commandments of the physical law and the fingers the Ten Commandments of the spiritual law. The four fingers of each hand represent the four elements and the three phalanges of each finger represent the divisions of the element, so that in each hand there are twelve parts to the fingers, which are analogous to the signs of the zodiac, whereas the two phalanges and base of each thumb signify the threefold Deity. The first phalange corresponds to the creative aspect, the second to the preservative aspect, and the base to the generative and destructive aspect. When the hands are brought together, the result is the twenty-four Elders and the six Days of Creation.