The letter gimel represents beneficence and zenith.
Bertrand Russell posits that the letter's form is a conventionalized image of a camel.
The letter may be the shape of the walking animal's head, neck, and forelegs.
It is written like a vav with a yod as a "foot", and it resembles a person in motion; symbolically, a rich man running after a poor man to give him charity, as in the hebrew alphabet gimel directly precedes dalet, which signifies a poor or lowly man, from the hebrew dal,poor.
The letter gimel is related to gmool, which means 'justified repayment', or the giving of reward and punishment.
A man reaches the peak by imitating God's ways. This is shown by the fact that the bet and the gimel are next to each other.
The midrash asks:"Why does bet face gimel and why does gimel turn its back to bet? Because bet represents bait, home, open to everybody.
The gimel represents the gever, man, who sees a person in need at the door and turns him to offer food (source: Otiot Rabbi Akiva).
Below you can see the movie of the clay prototyping of a hebrew letter. ===========