This Wheel is based on the Yetzer Sefirah and the concept of the 231 gates. This is is the Galgal (33 + 33) gimel = 3, lamed = 30. 33 x 7 = 231. 1 + 2 + 3 + 4 + 5 + 6 + 7 + 8 + 9 + 10 + 11 + 12 + 13 + 14 + 15 + 16 + 17 + 18 + 19 + 20 + 21= 321. Each of the spokes also adds up to 33 with the sign of the Cross or Tav in the middle. The first spoke of resh (200) + lamed (30) + alef (1)= 231 in ordinary gematria. The Sefer Yetzirah states:
"There are 22 foundation letters - he placed them in a wheel (galgal) like a wall with 231 gates. The circle moves back and forth. A sign for this is: there is nothing in good but delight (oneg ענג) and there is nothing in bad but plague (nego נגע)."Notice that in the 3rd spoke is the word oneg read one way and nego read the other way.
1.alef-22
2.bet -21
3. gimel-20
4. dalet-19
5. heh-18
6. vav -17
7. zayin-16
8. chet-15
9. tet-14
10. yod-13
11. kaf-12
12. lamed-11
13. mem-10
14. nun-9
15. samech-8
16. ayin -7
17. peh -6
18. tzaddi -5
19. kof -4
20. resh -3
21. shin - 2
22. tav - 1
Thus when we place alef in the centre we then get a wheel with spokes that are 36 and is the number of the Divine Will and lamed vav לו. 33 is the number of the Crucifixion and going from below to above and 36 is the Divine Will coming from above. This makes a total of 462 gates or 231 x 2.