(1) The foundations are the twenty-two letters, three mothers, seven double, and twelve single letters. Three mothers, namely A, M, SH, these are Air, Water, and Fire: Mute as Water, Hissing as Fire, and Air of a spiritual type, is as the tongue of a balance standing erect between them pointing out the equilibrium which exists.

(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.

(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.