Ruach Elohim, Hebrew RVCh ALHIM “spirit of God,” in the Kabbalistic tradition this is the term for the divine spirit. The numerical sum of the letters of the two words equal 300, which is the number of the Hebrew letter Shin. This latter fact plays an important role in the gematria which give the letter, Shin, its symbolism and meaning. A.G.H.
Greer, John Michael. The New Encyclopedia of the Occult. St. Paul, MN, Llewellyn Worldwide. p. 403