Three Mother Letters are Mem, Shin and Aleph.
Their foundation is the (right) hand of merit, the (left) hand of liability,
and the tongue of decree that balances between them.

Three Mother Letters Aleph Mem Shin are a great mystical secret,
covered and concealed with six rings.
Out of them came Air, Water and Fire.
From them are born Fathers.
And from the Fathers, descendants.

Three Mother Letters Aleph Mem Shin -
He engraved them, carved them,
permuted them, weighed them, and transformed them.

With them He depicted Three Mother Letters in Olam (Space);
Three Mother Letters in Shana (Time);
and Three Mother Letters in Nefesh male and female (Souls).

Three Mother Letters Aleph Mem Shin in Space are
Air, Water and Fire.
Heaven is created with Fire, Earth is created with Water
and Air is from Breath that balances between them.

Three Mother Letters Aleph Mem Shin in Time are
hot (summer), cold (winter) and the temperate (spring/fall).
Summer is created from Fire, winter is created from Water
and the temperate seasons are from Breath that decides between them.

He made the letter Aleph king over Breath.
He tied a crown to it and combined it with the other letters.
With them He formed air in Space, the temperate in Time, and the chest in Souls -
males with Aleph Mem Shin and females with Aleph Shin Mem.

He made the letter Mem king over Water.
He tied a crown to it and combined it with the other letters.
With them He formed earth in Space, summer in Time, and the belly in Souls - males with Mem Aleph Shin and females with Mem Shin Aleph.