These are the Ten Sefirot of Nothingness:/ The Breath of the Living God/ Breath from Breath/ Water from Breath/ Fire from Water/ Up down east west north south.
Twenty-two Foundation Letters:/ Three Mothers/ Seven Doubles/ and Twelve Elementals./ The Three Mothers are Alef Mem Shin (אמש),/ Their foundation is/ a pan of merit/ a pan of liability/ and the tongue of decree deciding between them./ [Three Mothers, Alef Mem Shin (אמש)/ Mem hums, Shin hisses/ and Aleph is the Breath of air/ deciding between them.]