(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.

(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).

(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.)

(57) As the tongue breaketh off or divideth the word or syllable, and keeps it half without and half within, so the heart of God would not wholly reject the kindled Salitter, but the malignity, malice and impulse of the devil; and the other part should be reedified or built again after this time.

(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.

(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.

(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.

(6) e ) Words of the Tat of the Western wall

(5) Rabbi Rahumai sat and expounded: What is the meaning of the verse (Deuteronomy 33:23), "The filling is God's blessing, possessing the Sea and the South"? This means that wherever we find the letter ב it is blessed. This is the Filling referred to in the verse, "The filling is God's blessing." From there it nourishes those who need it. It was from this Filling that God sought advice. What example does this resemble? A king wanted to build his palace among great cliffs. He mined into the bedrock and uncovered a great spring of living water. The king then said, "Since I have flowing water, I will plant a garden. Then I will delight in it, and so will all the world." It is therefore written (Proverbs 8:30), "I was with Him as a craftsman, I was His delight for a day, a day, frolicking before him at every time." The Torah is saying, "For two thousand years I was in the bosom of the Blessed Holy One as His delight." The verse therefore says, "a day, a day." Each day of the Blessed Holy One is a thousand years, as it is written (Psalm 90:4), "A thousand years in Your eyes is as but yesterday when it is passed." From then on, it is at times, as the verse states, "...at every time." The rest is for the world. It is thus written (Isaiah 48:9), "I will breathe out My praise through My nose for you." What is the meaning of "My praise"? As it is written (Psalm 145:2), "A praise of David, I will raise You high..." Why is this a praise? Because I will "raise You high." And what is this elevation? Because "I will bless Your name for the world and forever."

(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.