(4) These twenty-two letters, the foundations, He arranged as on a sphere, with two hundred and thirty-one modes of entrance. If the sphere be rotated forward, good is implied, if in a retrograde manner evil is intended.

(5) For He indeed showed the mode of combination of the letters, each with each, Aleph with all, and all with Aleph. Thus in combining all together in pairs are produced these two hundred and thirty-one gates of knowledge. And from Nothingness did He make something, and all forms of speech and every created thing, and from the empty void He made the solid earth, and from the non-existent He brought forth Life.

(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.

(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.)

(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) 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.

(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.

(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.

(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.

(4) From two letters, or forms He composed two dwellings; from three, six; from four, twenty-four; from five, one hundred and twenty; from six, seven hundred and twenty; from seven, five thousand and forty; and from thence their numbers increase in a manner beyond counting; and are incomprehensible. These seven are Planets of the Universe, the Sun, Venus, Mercury, Moon, Saturn, Jupiter, and Mars; the seven days are the days of creation; and these an the seven gateways of a man, two eyes, two ears, two nostrils and a mouth, through which he perceives by his senses.

(30) They said to him: But what is ו? He said: The world was sealed with six directions. They said: Is ו not a single letter? He replied: It is written (Psalm 104:2), "He wraps Himself in light as a garment..."

(3) These seven double letters He formed, designed, created, and combined into the Stars of the Universe, the days of the week, the orifices of perception in man; and from them he made seven heavens, and seven planets, all from nothingness, and, moreover, he has preferred and blessed the sacred Heptad.

(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.

(2) He hath formed, weighed, transmuted, composed, and created with these twenty-two letters every living being, and every soul yet uncreated.