With thirty-two wondrous paths of wisdom, Y"H YHW"H Tzevaot, God of Israel, Living God and King of the World, El Shaddai, Merciful and Compassionate, High and Lofty One Dwelling Eternally Above, Holy is His Name [Isaiah 57:15]—[God] engraved and created [God's] world with three ס-פ-ר: with סְפֹר (enumeration), סֵפֶר (scroll), and סִפּוּר (telling).
Thirty-Two Paths of Wisdom in the Book of Formation
Sefer Yetzirah 1:1