One construct of the Lamed has it made up of three letters* a Yud
[10], Vav [6] and a Kaf [20]. Adding the number values of these three letters together we get 10+6+20=36 perhaps a hint of a reference to the 36 Lamed Vav Tzadikim (36 rightous ones).** Since we have two Lamed letters in the Rabbi Abraham Abulafia Lamed heart teaching we could double the 36 value to get a total of 72 again a maybe hint of a reference about the Kabbalah
teaching of the 72 names of G-d. ***
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* "The Hebrew Letters: Channels of Creative Consciousness” p. 183 Rabbi Yitzchak Ginsburgh, ed. Rabbi Avarham Arieh Trugman and Rabbi Moshe Yaakov Wisnefesky, Gal Einai Publications 1991
** <https://en.wikipedia.org/wiki/Tzadikim_Nistarim>
*** "72-Names-of-G-d" by Moshe Yaakov Wisnefsky < http://www.chabad.org/kabbalah/article_cdo/aid/1388270/jewish/72-Names-of-G-d.htm>
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