(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.

(59) 1. The seven double letters, ב ג ד כ פ ר ת (B, G, D, K, P, R, Th), have a duplicity of pronunciation (two voices), aspirated and unaspirated, namely: פּ ת, רּ ר, פּ פ, כּ כ, דּ ד, גּ גThey serve as a model of softness and hardness, strength and weakness.

(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.

(44) 1. There are twenty-two basic (sounds and) letters. Three are the first elements (water, air, fire), fundamentals, or mothers; seven are double letters; and twelve are simple letters. The three fundamental letters א מ ש have as their basis the balance. At one end of the scale are the virtues and at the other the vices, placed in equilibrium by the tongue. Of the fundamental letters מ (M) is mute like the water, ש (Sh) hissing like fire, א (A) a reconciling breath between them. t

(47) 4. He fixed the twenty-two basic letters in a ring (sphere) like a wall with two hundred and thirty-one gates, and turned the sphere forward and backward. Turned forward, the sphere signified good; when reversed, evil. Three letters may serve for an illustration: There is nothing better than ע נ ג (O, N, G), pleasure (joy), and nothing worse than נ ג ע (N, G, O), plague (sorrow).

(46) 3. He established twenty-two basic letters, formed by the voice and impressed upon the air by the breath. He set them to be audibly uttered in five different parts of the human mouth: namely, Gutturals, א ה ח ע; Palatals, ג י כ ק; Linguals, ד ט ל נ ת Dentals, ז ש ס ר ץ; Labials, ב ו מ ף.

(18) In the above sentence note carefully the formation of the letters. Compare each letter with the two types of letters in the biliteral alphabet table reproduced from Lord Bacon's De Augmentis Scientiarum. A comparison of the "d" in "wisdom" with the "d" in "and" discloses a large loop at the top of the first, while the second shows practically no loop at all. Contrast the "i" in "wisdom" with the "i" in "understanding." In the former, the lines are curved and in the latter angular. A similar analysis of the two "r's" in "desired" reveals obvious differences. The "o" in "more" differs only from the "o" in "wisdom" in that it a tiny line continues from the top over towards the "r." The "a" in "than" is thinner and more angular than the "a" in "are," while the "r" in "riches" differs from that in "desired" in that the final upright stroke terminates in a ball instead of a sharp point. These minor differences disclose the presence of the two alphabets employed in writing the sentence.

(3) Daleth, predominant in fertility, crowned, combined, and formed the Sun in the Universe, the third day of the week, and the right nostril in man.