They consist of a decade out of nothing and of twenty-two fundamental letters. He divided the twenty-two consonants into three divisions : 1) three אִמּוֹת mothers, fundamental letters or first elements ; 2) seven double ; and 3) twelve simple consonants.

He selected three consonants from the simple ones which are in the hidden secret of three mothers or first elements: א"מ"ש air, water and ether or fire. He sealed them with spirit and fastened them to His great name and sealed with it six dimensions. 5) He sealed the height and turned towards above, and sealed it with יהו. 6) He sealed the depth, turned towards below and sealed it with היו 7) He sealed the east and turned forward, and sealed it with ויה 8) He sealed the west and turned backward, and sealed it with והי 9) He sealed the south and turned to the right and sealed it with יוה 10) He sealed the north and turned to the left and sealed it with הוי.

The foundations are the twenty-two letters, three 'mothers', seven 'double', and twelve 'single letters'. Three 'mothers', namely Aleph, Mem, Shin, represent Air, Water, and Fire: Aleph mute as Water, Shin hissing as Fire, and Mem as air of a spiritual type, is as balance, standing erect between them and pointing out the equilibrium which exists, speaking.

The three mother [letters] Aleph, Mem, and Shin, their foundation is a pan (of a scale) of culpability and a pan of merit, and the tongue of decree decides between them.

The three mothers - Aleph, Mem, Shin - a mighty mystery, most occult and most marvelous, sealed as with six rings, and from them proceed Fire, Water, [and Air]; these are subsequently differentiated into male and female. Three mothers - Aleph, Mem, Shin, their foundation. And from them were born fathers and all was created from them.

The three mother letters - Aleph, Mem, and Shin - are air, water, and fire in the world. Heaven is created from Fire [the shin in shamayim]; the Earth from Water [the mem in mayim]; and the Air [the aleph in ’avir] which decides between the fire and the water.

During the year, or in regards to time in general, these three mothers represent Hot, Cold, and Warm. The hot from the fire, the cold from the water, and the warm from the spiritual air, which again is an equalizer between them. These three mothers again represent in the Microcosm human form, male and female; the Head, the Belly, and the Chest. The head from the hot fire, the belly from cold water, and the chest from the warm air that lieth between them.

These three mothers did He create, form, and design, and with the three mothers combine in the world, and in the year, and in Man, both male and female.

He caused Aleph to reign in the air, and crowned it, and combined one with the other, and with these He sealed the Air in the world, the warmth of the year, and the chest (the lungs) in man; the male with Aleph-Mem-Shin, the female with Aleph-Shin-Mem.

He caused Mem to predominate in Water, and crowned it, and combined it with others, and formed Earth in the world, cold in the year, and the belly in the soul, male and female, male with Mem-Aleph-Shin and female with Mem-Shin-Aleph.

He caused Shin to reign in Fire and crowned it, and He combined one with the other, and sealed them, as heaven in the universe, as heat in the year, and as the head of Man and Woman. [Male with Shin-Aleph-Mem and female with Shin-Mem-Aleph.]

And to the increasing extent that the three elemental letters alef, mem and shin connect to their roots (as previously mentioned), their light will increase, within them and surrounding them, and the entire body that comes from dust will be purified so that there won’t be any laziness nor heaviness in the limbs/organs of the body. And it will be able to run like the gazelle and be as light as the large bird of prey⁴⁷⁶Heb.: v’y’hee-yeh rahtz ka-tzvee v’kal ka-nehsher to do the will of the Holy One (blessed be He), as it’s written in Zohar (Pinkhas 225a): “The heart is more pure than all the others; from it comes all the good and the healthiness for all the limbs/organs, and all the strength, all the delight and the wholeness needed for all the limbs/organs”. And in Zohar (Va-yahk-heil 198b): “Come and observe: When a person sets his will in accord with the Master’s service, that will ascends first to the heart, which is the maintainer and the foundation of the entire body. And later that will ascends to all the limbs/organs of the body. The will of the heart and the will of all the limbs/ organs of the body join together as one, and they draw upon themselves the splendor of the Sh’kheena to dwell among them. And that person becomes a part of the Holy One (blessed be He).”