Twenty-two Foundation Letters: Three Mother Letters, Seven Double Letters and Twelve Simple Letters.
	The Three Mother Letters are Aleph, Mem and Shin ... Mem hums, Shin hisses. And Aleph is the Breath of Air that is balanced Between them.
	Twenty-two Foundation Letters - He engraved them, He carved them, He permuted them, He weighed them, and He transformed them. With them He depicted all that is formed and all that will be formed. Twenty-two Foundation Letters - He engraved them with voice, He carved them with breath, and He set them in the mouth in five places - the throat, the palate, the tongue, the teeth, and the lips.
	Twenty-two Foundation Letters - He placed them in a circle like a wall with 231 Gates. The circle oscillates back and forth. An example is: No good is higher than oneg (Delight), No evil is lower than nego (Plague). How? He permuted them, He weighed them and He transformed them. Aleph with each of the other Letters and each of the Letters with Aleph; Bet with each of the other Letters and each of the Letters with Bet. They repeat in a cycle and are called the 231 Gates...
	He formed substance out of chaos and made nonexistence into existence. He carved great pillars from air that cannot be grasped. He foresaw, transformed and made all that is formed and all that is spoken One Name that contains twenty-two objects in a single body.