Kime is "spiritual focus."
"Kime is the most important element in the development of kiai and aiki. Literally it is "focused life force."
Kime has physical, mental, and spiritual connotations.
Kime directs the warrior's mind during conflict, giving a tactical edge over the less refined fighter.
Kime fuses the warrior's will, giving them the kokoro (heart) to achieve the impossible, in combat, and in life.
The starting point for developing kime is practicing physical applications, by applying three principles in your training: 1. focus your entire being on achieving the objective, 2. master the spirit shout, and 3. focus your spirit through your eyes."
All of this is gisted from "Living the Martial Way" which is an incredible book by Forrest E. Morgan. My copy is literally falling apart. I read it cover to cover every year, and often refer to it directly to answer specific questions.
I can't recommend it enough. Truly a book that belongs on every martial artist's bookshelf, and between their ears!