Assiah (עשיה) is the physical world, where matter can finally appear. In both the systems of four and five Souls, it is the lowest, Nephesh, the Animal Soul. In the system of five Souls, Assiah is sometimes also ascribed to Guph, the shell that the souls inhabit.

In the Tetragrammaton (יהוה), Assiah corresponds to the second Heh, the Window. Its attributions are earth, and the Tarot Disks or Pentacles (also its Princesses — Pages in classical decks).