(4) After that our father Abraham had seen, and pondered over, investigated, and understood these things, he designed, engraved, and composed them, and received them into his power (hands). Then the Lord of all appeared unto him, made a covenant with him, and kissed his head, and naming him after his own name, called him his friend; and as it is written, completed a covenant with him and with his seed forever, who then believed on God, the Tetragrammaton, and it was imputed to him for righteousness. God ordained a covenant between the toes of his feet, that of circumcision; and a covenant between the fingers of his hands, that of the Tongue. He bound the essences of the twenty-two letters on his tongue, and God disclosed to him the secrets of them. God has carried these through waters, He has borne them aloft through fire, and He has stamped them in the storms of the air; He has distributed them among the seven stars, and has assigned them to twelve celestial constellations. Amen.

(104) 10. When the Patriarch Abraham had comprehended the great truths, meditated upon them, and understood them perfectly, the Lord of the Universe (the Tetragrammaton) appeared to him, called him His friend, kissed him upon the head, and made with him a covenant. First, the covenant was between the ten fingers of his hands, which is the covenant of the tongue (spiritual); second, the covenant was between the ten toes of his feet, which is the covenant of circumcision (material); and God said of him, "Before Abraham bound the spirit of the twenty-two letters (the Thora) upon his tongue and God disclosed to him their secrets. God permitted the letters to be immersed in water, He burned them in the fire and imprinted them upon the winds. He distributed them among the seven planets and gave them to the twelve zodiacal signs.

(8) Why did God add the letter ה to Abraham's name, rather than any other letter? This was so that all parts of man's body should be worthy of life in the World to Come, which is likened to the sea. To the extent that we can express it, the Structure was completed in Abraham. It is written (Genesis 9:6), "For in the form of God, He made the man." The gematria of Abraham is 248, the number of parts in man's body.

When Abraham [was able] to see what he was to see, [he] circumcised the flesh of the foreskin, thus teaching us that it is necessary to destroy the flesh.