= 70, the letter ע meaning "eye"
The letter mem מ means water...
= 40, and
מ + יין
offers a great visual about turning water (מ 40) into wine (70 sod סוד) because here's 40:
ס
Separate and then rotate the "L" portion of the 4 by 180 deg, and it becomes the letter dalet (ד door, 4)..
סוד
Turning water into oil???
That would be a yuge secret!
סוד
Turning water into oil???
See, good eye. You're on a roll.
To put another spin on this, oil-to-water, you can do it with the help of heaven --
heaven: שמים, shamayim (shin mem yud mem)
oil: שמן, shemen (shin mem nun)
The letter nun has a value of 50, the same as a yud + mem, 10 + 40.
Thus by substitution:
שמן שמים, shemen she'mayim,"oil that is water"; shemen shamayim, oil of heaven/heavenly oil.
אָסְיָא m.n. PBH physician (occurring in phrases quoted from Talmud and Midrash). [Aram.-Syr., a loan word from Akka. asū, itself borrowed from Sumeric a-zū (= physician), which lit. means ‘he that knows water’, from ā (= water), zū (= to know). cp. אָסוּתָא. cp. also אָסוֹן
From Akkadian 𒀀𒍪 (A.ZU /asû/, “physician, healer”), from Sumerian 𒀀𒍪 (A.ZU /azu/, “physician, healer”).