The Hebrew word for man is “Ish” which is spelled “Aleph-Yud-Shin” and the Hebrew word for woman is “Ishah” which is spelled “Aleph-Shin-Hey.” The two letters not in common are the “Yud” and the “Hey” which is a name of G-d. In this episode Rabbi Cohen discusses in depth the rationale for the importance of proper thoughts during marital intimacy so that we can be holy and properly unite the Name of G-d and bring the Divine Presence closer.
The Shema Podcast for the Perplexed