(8) Further, the mystic name of four letters which was affixed to those alone to whom the adytum was accessible, is called Jave, which is interpreted, "Who is and shall be." The name of God, too, among the Greeks contains four letters.

(3) Three mothers, seven double and twelve simple, these are the twenty-two letters with which I H V H Tetragrammaton, that is our Lord of Hosts, exalted, and existed in the ages, whose name is Holy, created three fathers, fire and spirit and water, progressing beyond them, seven heavens with their armies of angels; and twelve limits of the universe.

(1) In two and thirty most occult and wonderful paths of wisdom did JAH the Lord of Hosts engrave his name: God of the armies of Israel, ever-living God, merciful and gracious, sublime, dwelling on high, who inhabiteth eternity. He created this universe by the three Sepharim, Number, Writing, and Speech.

(11) He selected three letters from the simple ones, and sealed them as forming his great Name, I H V and he sealed the universe in six directions.

(1) The simple letters are twelve, namely: He, Vau, Zain, Heth, Teth, Yod, Lamed, Nun, Samech, Oin, Tzaddi, and Quoph; they represent the fundamental properties, eight, hearing, smell, speech, desire for food, the sexual appetite, movement, anger, mirth, thought, sleep, and work. These symbolize also twelve directions in space: northeast, southeast, the east above, the east below, the northwest, southwest, the west above, the west below, the upper south, the lower south, the upper north, the lower north. These diverge to all eternity, and an as the arms of the universe.

(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.

(2) Ten are the numbers, as are the Sephiroth, and twenty-two the letters, these are the Foundation of all things. Of these letters, three are mothers, seven are double, and twelve are simple.

(26) Rabbi Amorai said: What is the meaning of the verse (Exodus 15:3), "God is a man (אִישׁ) of war"? Mar Rahumai said to him: Great master, do not ask about something that is so simple. Listen to me and I will advise you. He said to him: What is this like? A king had a number of beautiful dwellings, and he gave each one a name. One was better than the other. He said, "I will give my son this dwelling whose name is א. This one whose name is י is also good, as is this one whose name is ש." What did he do then? He gathered all three together, and out of them he made a single name and a single house. He said: How long will you continue to conceal your meaning? The other replied: My son, א is the head. י is second to it. ש includes all the world. Why does ש include all the world? Because with it one writes an answer (תְּשׁוּבָה).

(34) And, in fine, the Decalogue, by the letter Iota, signifies the blessed name, presenting Jesus, who is the Word.

(10) Second, from the Spirit he made Air and formed for speech twenty-two letters, three of which are mothers, A, M, SH, seven are double, B, G, D, K, P, R, T, and twelve are single, E, V, Z, CH, H, I, L, N, S, O, Tz, Q, but the spirit is first among these. Third, Primitive Water. He also formed and designed from his Spirit, and from the void and formless made earth, even as a rampart, or standing wall, and varied its surface even as the crossing of beams. Fourth, from the Water, He designed Fire, and from it formed for himself a throne of honor, with Auphanim, Seraphim, Holy Animals, and ministering Angels, and with these he formed his dwelling, as is written in the text "Who maketh his angels spirits and his ministers a flaming fire." (Psalm civ. 4.)

(1) There were formed seven double letters, Beth, Gimel, Daleth, Kaph, Pe, Resh, Tau, each has two voices, either aspirated or softened. These are the foundations of Life, Peace, Riches, Beauty or Reputation, Wisdom, Fruitfulness, and Power. These are double, because their opposites take part in life, opposed to Life is Death; to Peace, War; to Riches, Poverty; to Beauty or Reputation, Deformity or Disrepute; to Wisdom, Ignorance; to Fruitfulness, Sterility; to Power, Slavery.