Maqom/Makom: Place
40/600 6 100 40
Gematria: 186/746

And God said, Let the waters under the heaven be gathered together unto one place (makom) and the dry land appear, and it was so.   Genesis 1:9

  Hashem is referred to as "HaMakom" - "the place." The Midrash Rabbah (Bereishit 68:9) explains that this is to emphasize that the world is contained in Him and not He in the world. He is not limited by space and therefore present everywhere.

The Mishnah is teaching to never reject anything because there is no thing which does not have "makom" - a spark of G-dliness in it.           Vedibarta Bam Pirkei Avot

  Mem-Qof-Waw-Mem: Cosmic Consciousness (Qof) in union/interpenetration (6) with the waters (Mem) of existence. The 186 gematria is the same as the gematria-of-squares of YHWH.

The Chassidim note:
The two letters in Hebrew which spell kav are in fact the two inner letters of the word makom, "space." The first and final letters of makom spell (in full, the letter) mem, the secret of the Divine presence within the primordial space or "atmosphere" (avir kadmon), as mentioned above. Thus the very word for "space" teaches us that God immanent ray of light, the kav, shall permeate and manifest the potential of God's infinite mercy inherent in the primordial space.
If you spell Mem Mem-Waw-Mem, anyway. Kev, the ray of light of Cosmic Consciousness, is related to Light, Aleph-Waw-Raysh, and Day, Yod-Waw-Mem. Day is Light's projection (Waw) into biological (40) existence (10), Yod. Qof is the cosmic reconciliation of Aleph and Yod and Qof-Waw-Mem is the synthesis of Light and Day, cosmic consciousness, which is in every place.

200 6 1  
40 6 10  
40 6 100 40

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