Text & source
שׁ · לֹא בַשָּׁמַיִם הִוא
shin · Lo va-shamayim hi
the letter shin · "It is not in heaven"
Source: The crowns (tagin) of the letters (Menachot 29b · מנחות כ״ט ב); "It is not in heaven" (Deuteronomy 30:12 · דברים ל׳:י״ב).
This work is formed from one large ש. Three small flowers rise from its upper-left stroke as tagin, the little crowns a scribe places on certain letters in a Torah scroll.
In Menachot 29b · מנחות כ״ט ב, Moses is shown God fastening crowns onto the letters and told that a sage named Akiva will one day draw whole mountains of teaching out of them, teaching Moses himself cannot follow. לא בשמים היא, it is not in heaven (Deuteronomy 30:12 · דברים ל׳:י״ב). Once Torah passes into human hands, interpretation becomes part of how it stays alive. I like not knowing whether these small forms are flowers, crowns, or readings still waiting for the generation that can see them.