Twenty-two Foundation letters:/ He engraved them, He carved them,/ He permuted them, He weighed them,/ He transformed them,/ And with them, He depicted all that was formed/ and all that would be formed.
Twenty-two Foundation Letters/ He engraved them with voice/ He carved them with breath/ He set them in the mouth/ In five places/ Alef Chet Heh Eyin (אחהע) in the throat (Gutturals)/ Gimel Yud Kaf Kuf (גיכק) in the palate (Palatals)/ Dalet Tet Lamed Nun Tav (דטלנת)/ in the tongue (Linguals)/ Zayin Samekh Shin Resh Tzadi (זסשרצ)/ in the teeth (Dentals)/ Bet Vav Mem Peh (בומפ) in the lips. (Labials)