The twenty-sixth path joins Tiphareth, Beauty, to Hod, Splendour, descending the left side of the lower Tree from the harmonising centre to the sphere of the intellect. It carries the letter Ayin, whose name means "eye", and by extension a fountain or source, since the same word denotes a spring of water, the eye that sees and the spring that flows.
In the Sefer Yetzirah Ayin is one of the twelve simple letters assigned to the twelve zodiac signs, and it is given to Capricorn, the cardinal earth sign of the goat, ambition, structure, materiality and the disciplined climb. The attribution of the letter to Capricorn belongs to the ancient Jewish scheme in which the twelve single letters correspond to the signs and months; the goat of Capricorn, with its association with the material and the earthbound, suits a path whose tarot correspondence will make it the way of confronting the material and instinctual nature at its most binding.