Another approach to applying gematria is called milui, meaning ‘filling’, where the gematria of the full spelling of each letter is calculated. Take for example the milui gematria for the name of God, Elohim in Hebrew אלהים , spelled aleph-lamed-heh-yod-mem. The milui values for this word:

aleph א spelled: aleph-lamed-peh = 1+30+80=111;

lamed ל spelled: lamed-mem-daled = 30+40+4=74;

hei ה spelled: hei-yod = 5+10 =15;

yod י spelled: yod-vav-daled = 10+6+4=20;

mem ם spelled: mem-mem = 40+40=80

Total =111+74+15+20+80 = 300

The significance of the number 300 signifies the yang; it is the force of heaven, male and has the power of creation.