The Prose Edda 2.31

"How should man be periphrased? By his works, by that which he gives or receives or does; he may also be periphrased in terms of his property, those things which he possesses, and, if he be liberal, of his liberality; likewise in terms of the families from which he descended, as well as of those which have sprung from him. How is one to periphrase him in terms of these things? Thus, by calling him accomplisher or performer of his goings or his conduct, of his battles or sea-voyages or huntings or weapons or ships. And because he is a tester of weapons and a winner of battles,—the words for 'winner' and 'wood' being the same, as are also those for tester' and 'rowan,'—therefore, from these phrases, skalds have called man Ash or Maple, Grove, or other masculine tree-names, and periphrased him in such expressions in terms of battles or ships or possessions. It is also correct to periphrase man with all the names of the Æsir; also with giant-terms, and this last is for the most part for mocking or libellous purposes. Periphrasis with the names of elves is held to be favorable.

"Woman should be periphrased with reference to all female garments, gold and jewels, ale or wine or any other drink, or to that which she dispenses or gives; likewise with reference to ale-vessels, and to all those things which it becomes her to perform or to give. It is correct to periphrase her thus: by calling her giver or user of that of which she partakes. But the words for 'giver' and 'user' are also names of trees; therefore woman is called in metaphorical speech by all feminine tree-names. Woman is periphrased with reference to jewels or agates for this reason: in heathen times what was called a 'stone-necklace,' which they wore about the neck, was a part of a woman's apparel; now it is used figuratively in such a way as to periphrase woman with stones and all names of stones. Woman is also metaphorically called by the names of the Ásynjur or the Valkyrs or Norris or women of supernatural kind. It is also correct to periphrase woman in terms of all her conduct or property or family.