AtDDtA(15): Mr. Ace

[robinlandseadel at comcast.net]

          The Aces represent the roots of the four 
          elements. They are quite above, and 
          distinct from, the other small cards in 
          the same way as Kether is said to be 
          symbolized only by the topmost point of 
          the Yod of Tetragrammaton. In these 
          cards is no real manifestation of the 
          element in its material form. . . .

          . . . .It represents Spirit ruling the four 
          elements, and is thus a symbol of the 
          Triumph of Man. . . .

          . . . .On the other hand, Spirit represents 
          Kether. Perhaps it was never in the mind 
          of the Exempt Adept or Adepts who 
          invented the Tarot to go so far into this 
          matter. The point to remember is that, 
          both in their appearance and in their 
          meaning, the Aces are not the elements 
          themselves, but the seeds of those elements. . . .

The Book Of Thoth, Aleister Crowley 177

          ACES
          Aces are the root force. They are the spark. 
          Relate them to the Magician, who presents 
          the tools to the Fool. They have no purpose 
          yet, but are filled with raw potential. They 
          are the active energy of the suit ready to be 
          used. They can also indicate direction or 
          season, though which stands for which is 
          often debated. Here are the "usual" 
          directions and seasons. If, however, they 
          don't feel right to you, the reader, use 
          whatever works best. . . .    

http://www.aeclectic.net/tarot/basics/aces.shtml