"The Hebrew word IISH, meaning 'man,' contains a letter 'I' which is
missing from the word ISHAH 'woman'; just as ISHAH has in it an 'h'
lacking in IISH. / Now these two letters 'i' and 'h' when joined
together spell out a Hebrew name for God. On the other hand, when they
are deleted from IISH and ISHAH respectively what remains in either case
is the word ESH or 'fire.'" (Milton Steinberg,
Basic Judaism)