Franz Bardon KTQ:
In the akasa principle, the “S” oscillation represents the all-penetrating power — all-power — in contradiction to the “K”, which represents omnipotence. Letter “S” is thus the quantitative form, in comparison to letter “K” with its qualitative form, of the first original principle of the highest divine qualities. “The “S”, as all-power, is to be understood substantially, whereas the “K” has to be regarded as the highest divine virtue. Someone who is able to evoke the “S” oscillation in the quabbalistic manner will get into contact with the most subtle substance of the divine spirit, i.e., with the original divine fire which works as a substantial power in everything that has been created by Divine Providence. Omnipotence, on the other hand, is manifested in the original idea as the original virtue of the first divine principle in all the kingdoms and in everything that has been created. Therefore, in all cases where the realization of the original divine fire, the all-power, is the point in question, the “S” oscillation and not the “K” oscillation is to be used
When describing the “S” oscillation, I mentioned that letter “K” stands for omnipotence, for the original light, and letter “S” for the original fire. The oscillation of letter “Sh” connects both original light and original fire, and thus indicates the non-manifestable omnipotence. The “Sh” oscillation therefore represents the original principle superior to the “K” and “S”. So the “Sh” is the letter by which Divine providence represents the original principle of fire and the original light of the non-manifestable omnipotence. The “Sh” oscillation thus indicates, so to say, the first outpouring of divine creation. The “Sh” is therefore regarded as the highest letter, and the “S” and the “K”, in their manifestation, are subjected to this mother letter.
As we can conclude that:
for the letter SH, S is its quantitative vibration and the letter K is its qualitative vibration