After having prepared himself for immersion, as above described, he is to turn his face and bow first toward the west and then toward the east, repeating a certain formula, and then dip himself under the water. This over, he is to turn again east and west and repeat a different formula, and while meditating on certain given letters of certain mystical divine names and other known words, and their respective numerical values, he is to dip a second time.
Then turning and bowing again west and east, repeating the while a different formula, he proceeds to meditate on different letters of the divine names, and dips for the third and last time. As dipping fourteen times is the exception and not the rule, no farther directions are given about the matter, except a few additional formulae and meditations.