(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.)

(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.

(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.

(6) These ten Sephiroth which are ineffable, whose appearance is like scintillating flames, have no end but are infinite. The word of God is in them as they burst forth, and as they return; they obey the divine command, rushing along as a whirlwind, returning to prostrate themselves at his throne.

(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.