Abrac
On page 42 of Art and Arcana, Decker says: "As far as we know, Eliphas Levi was the first to connect the sephiroth with the Tarot."
In Dogma et Rituel, Chapter X - The Kabalah, Levi mentions the paths in conjunction with tarot: "The ten SEPHIROTH and the twenty-two Tarots form what the Kabalists term the thirty-two paths of absolute science." I don't think he ever published anything to explain this in detail though. Both Decker and Huson cite the Golden Dawn as first in this regard. They may have taken their cue from Levi, or possiblly from Kenneth Mackenzie's research notes, including the Cypher Manuscript. Mackenzie knew Levi and had visted him in 1861 according to Decker.
Teheuti, I think you're on to something regarding the Mother letters, that was clearly part of it. I also think though, he chose the Fool to fill that role because of other factors which he deduced from Kircher.
In Dogma et Rituel, Chapter X - The Kabalah, Levi mentions the paths in conjunction with tarot: "The ten SEPHIROTH and the twenty-two Tarots form what the Kabalists term the thirty-two paths of absolute science." I don't think he ever published anything to explain this in detail though. Both Decker and Huson cite the Golden Dawn as first in this regard. They may have taken their cue from Levi, or possiblly from Kenneth Mackenzie's research notes, including the Cypher Manuscript. Mackenzie knew Levi and had visted him in 1861 according to Decker.
Teheuti, I think you're on to something regarding the Mother letters, that was clearly part of it. I also think though, he chose the Fool to fill that role because of other factors which he deduced from Kircher.