Computed: ten sephiroth plus twenty-two letters = 32. Also lev (לב, heart) = 30+2 = 32 and kavod (כבוד, glory) = 20+2+6+4 = 32.
Meaning
Thirty-two is the number of the paths of wisdom with which Sefer Yetzirah opens: ten sephiroth belimah and twenty-two letters, which is the whole constitution of the book in one number. The tradition also finds 32 in lev, the heart, and in kavod, glory, so that the heart and the glory carry the same number as the paths — the kind of triple the handlists treat as a signature.