(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) 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.

(12) Understand rightly the Manner of the Existence of this Mercurius. The Word M E R, is first the strong, tart, harsh Attraction; for in that Word (or Syllable Mer) expressed by the Tongue, you understand that it jars [proceeding] from the Harshness, and you understand also, that the bitter Sting or Prickle is in it; for the Word M E R is harsh and trembling, and every Word [or Syllable] is formed or framed from its Power or Virtue, and expresses whatsoever the Power or Virtue does or suffers. You [may] understand that the word [or syllable] C U, is [or signifies] the Rubbing or Unquietness of the Sting or Prickle, which makes that the Harshness is not at Peace, but heaves and rises up; for that Syllable [thrusts itself or] presses forth with the Virtue [or Breath] from the Heart, out of the Mouth. It is done thus also in the Virtue or Power of the Prima Materia [or first Matter] in the Spirit, but the syllable C U having so strong a Pressure from the Heart, and yet is so presently snatched up by the Syllable R I, and the whole Understanding [Sense or Meaning] is changed into it, this signifies and is the bitter prickly Wheel in the generating, which vexes and whirls itself as swiftly as a Thought: The Syllable U S is [or signifies] the swift Fire-flash, that the Materia, or Matter, kindles in the fierce Whirling between the Harshness and the Bitterness in the swift wheel; where you may very plainly understand [or observe] in the Word, how the Harshness is terrified, and how the Power or Virtue in the Word sinks down, or falls back again upon the Heart, and becomes very feeble and thin: Yet the Sting or Prickle with the whirling Wheel, continues in the Flash, and goes forth through the Teeth out of the Mouth; where then the Spirit hisses like a Fire in its kindling, and returning back again strengthens itself in the Word. mark.

(7) Now to speak in a creaturely way, Sulphur, Mercurius, and Sal, are understood to be thus. S U L is the Soul or the Spirit that is risen up, or in a Similitude [it is] God: P H U R is the Prima Materia, or first Matter out of which the Spirit is generated, but especially the i Harshness: Mercurius has a fourfold Form in it, viz. Harshness, Bitterness, Fire, and Water: Sal is the Child that is generated from these four, and is harsh, eager, and a Cause of the Comprehensibility.

(14) the Illuminating Intelligence, and is so called because it is itself that CHASHMAL which is the founder of the concealed and fundamental ideas of holiness and of their stages of preparation.

(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).

(8) Observe now the Depth of the divine Birth; they see well enough. there is no Sulphur in God, but it is generated from him, and there is such a Virtue or Power in him. For the Syllable P H U R is [or signifies] the most inward Virtue or Power of the original Source or Spring of the Anger of the fierce Tartness, or of the Mobility, as is mentioned in the first Chapter, and that Syllable P H U R has a fourfold Form [Property or Power] in it, as first Harshness [or Astringency,] and then Bitterness, Fire, and Water: The Harshness is attractive, and is rough, cold and sharp, and makes all hard, hungry, and full of Anguish; and that Attracting is a bitter Sting or Prickle, very terrible, and the first Swelling or Boiling up exists in the Anguish; yet because it cannot rise higher from its Seat, but is thus continually generated from beneath, therefore it falls into a Turning or Wheeling, as swift as Flash, as if a Steel and Flint or Stone were strongly struck together, and rubbed one against another.