Holy Zohar text. Daily Zohar -71.

The word אלהים appears 32 times in the story of Creation. The letters יה in that name represent the 32 paths of wisdom. י is Chokmah (Wisdom) and ה is Binah, which is chariot for Chokmah because the chariot established with the Light is carries.
The letter א of אלהים implied to Keter and with יה, which is Chokmah and Binah revealed the secret of איה that the Holy Ari tells us that in the meditation of Shabbat Mussaf (Prayer that capture the energy revealed earlier with the Torah reading), we connect to Keter and draw the highest light of Shabbat at the level of Neshama when we recite איה מקום כבודו.
These three words translate to; איה is the place of his honor. כבוד is numerical value 32.

מקור הקטע: הקדמת תיקוני הזוהר עם פרוש מעלות הסולם (רבי יהודה צבי ברנדויין זל) פסקה 352