Eliphas Levi gave this design as the 7th key to the Tarot in his book Dogme et Rituel de la Haute Magie,  attributing it to the Hebrew letter Zayin. Many researchers of Levi, including Crowley and later A∴A∴ member J. Daniel Gunther, argue that Levi knew the correct Tarot attributions, but was under oath not to unveil them. To this effect, he moved the Fool between Judgement and The World, offsetting the attributions by one except for the last card. This is further supported by Crowley’s attributions within 777, under the Magical Powers column, Column XLV. 

Comparing some of the Chapter titles to these Magical Powers, a particular pattern emerges: 

Chapter VIII: A Warning to the Imprudent

ט: Power of Training Wild Beasts
Chapter IX: Initiation
י: Invisibility, Parthenogenesis,
Initiation
Chapter X: The Key of Occultism
כ: Power of Acquiring Political and other Ascendency
Chapter XI: The Magic Chain
ל: Works of Justice and Equilibrium
Chapter XII: The Great Work
מ: The Great Work, Talismans, etc...
Chapter XIII: Necromancy
נ:  Necromancy
Chapter XIV: Transmutations
ס: Transmutations
Chapter XV: The Sabbath of the Sorcerers
ע: The Witches Sabbath
Chapter XVI: Witchcraft and Spells
פ: Words of Wrath and Vengeance
Chapter XVII: The Writing of the Stars
צ: Astrology
Chapter XVIII: Philtres and Magnetism
ק: Bewitchments, Casting Illusions
Chapter XIX: The Stone of the Philosophers

ר: The Red Tincture
Chapter XXI: Divination
א: Divination

If Levi’s Chapter on Divination is moved to the top of the list of chapters, all of the Hebrew letter attributions fall into place. 

There is also evidence that Eliphas Levi was in contact with Kenneth R. H. Mackenzie, one of the potential authors of the Cipher Manuscript, used to create the Hermetic Order of the Golden Dawn. The attributions Levi would have kept secret were eventually codified using those documents.