Arabic Kabbalah is based on the Abjad system.
Each Arabic letter has numerical equivalents, exactly like the Hebraic Kabbalah.
The Arabic word for heart is:
ب Qalb.
These are the numerical values that we add together to arrive at a sum value.
ق Qaf (100) +
ل Lam (30) +
ب Ba (2) = 132
The name of Prophet Muhammad (peace and blessings be upon him) is broken down as follows:
محمد Muhammad:
م Mim (40) +
ح Ha (8) +
م Mim (40) +
م Mim (40) +
د Dal (4) = 132
For both ب Qalb and محمد Muhammad, the sum is 132. Adding the digits together we also get: 32 + 1 = 33.
This also reminds us of the 32 paths of Kabbalah, the Tree of Life, that we must walk to achieve Self-realization.
33 represents the vertebrae within which we must raise the sacred fire. This fire or lightning is البراق Al-Buraq, the mystical animal that took the Prophet Muhammad (peace and blessings be upon him) to the seven heavens, the seven principal chakras that are awakened through sexual magic and by raising that lightning up the spinal medulla. This animal is precisely within our stone, our Ka'ba, Yesod. البراق Al-Buraq is precisely the Divine Mother Kundalini-Shekinah.
It is through the fires of the heart that we control the fires of sex, since the Prophet Muhammad (peace and blessings be upon him) is the development of willpower (תפארת Tiphereth, "splendor" or "beauty") within us. When you add 33 together you get 3 + 3 = 6, and the sixth Sephirah in Kabbalah is תפארת Tiphereth, the Heart.
Prophet Muhammad (peace and blessings be upon him) is "the Seal of the Prophets," signified by the two ת Tav's in תפארת Tiphereth. ת Tav in Hebrew means "seal" or "truth." Therefore, Prophet Muhammad (peace and blessings be upon him) represents תפארת Tiphereth within any disciple that is walking the path of البراق Al-Buraq, the Rune Sig or "lightning" of الله Allah (may He be praised and exalted).
البراق Al-Buraq is the lightning or the אור Aur, "light" of תפ-אר-ת Tiphereth: תפ-אור-ת, in the heart, the center of the Tree of Life. תפארת Tiphereth therefore hides the Hebrew letter ו Vav or Arabic و waw, the spinal medulla through which البراق Al-Buraq ascends within our spinal column to take us to heaven. All of this is accomplished through sexual magic and dhikr: intense remembrance of الله Allah (may He be praised and exalted)!
With just reason, our Prophet Muhammad (may peace and blessings be upon him), stated:
There is an organ in the body that, if it is righteous, ensures that the whole system will be righteous; and if it is corrupt, the whole body will become corrupt. This organ is the heart.
There is a polish for everything that takes away rust; and the polish for the heart is dhikr, the remembrance of Allah.–Hadith