From H.P.Blavatsky - Teopedia
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Elohîm (Heb.). Also Alhim, the word being variously spelled. Godfrey Higgins, who has written much upon its meaning, always spells it Aleim. The Hebrew letters are aleph, lamed, hé,yod, mem, and are numerically 1, 30, 5, 10, 40 = 86. It seems to be the plural of the feminine noun Eloah, ALH, formed by adding the common plural form IM, a masculine ending; and hence the whole seems to imply the emitted active and passive essences. As a title it is referred to “Binah” the Supernal Mother, as is also the fuller title IHVH ALHIM, Jehovah Elohim. As Binah leads on to seven succeedent Emanations, so “ Elohim” has been said to represent a sevenfold power of godhead. [ w.w. w.]

Source: H.P.Blavatsky - The Theosophical Glossary