א 1 + ל 30 + ו 6 + ה 5 = 42. The Aramaic singular אלה (elah) is 1+30+5 = 36, and a handlist that gives 'Eloah = 36' is counting that spelling.
Meaning
Eloah is the singular of Elohim, the 'God' of Job and the Psalms, and its 42 is the number of the Name of forty-two letters — a resonance the Kabbalists exploit, though nothing shows the two 42s are related. On the tree it appears inside Tiphareth's six-fold name, YHVH Eloah va-Daath, where it supplies the 'God' of the middle pillar.