Abraxas or Abrasax (Gn.). Mystic words which have been traced as far back as Basilides, the Pythagorean, of Alexandria, AD. 90. He uses Abraxas as a title for Divinity, the supreme of Seven, and as having 365 virtues. In Greek numeration, a. 1, b. 2, r. 100, a. I, x 60, a. I, s. 200 = 365 days of the year, solar year, a cycle of divine action. C. W. King, author of The Gnostics, considers the word similar to the Hebrew Shemhamphorasch, a holy word, the extended name of God. An Abraxas Gem usually shows a man’s body with the head of a cock, one arm with a shield, the other with a whip. [ w.w.w.] Abraxas is the counterpart of the Hindu Abhimânim (q.v.) and Brahmâ combined. It is these compound and mystic qualities which caused Oliver, the great Masonic authority, to connect the name of Abraxas with that of Abraham. This was unwarrantable ; the virtues and attributes of Abraxas, which are 365 in number, ought to have shown him that the deity was connected with the Sun and solar division of the year——nay, that Abraxas is the antitype, and the Sun, the type.
Source: H.P.Blavatsky - The Theosophical Glossary