Two – [God] engraved air from spirit, and with it carved twenty-two letters of foundation: three mothers, seven pairs, and twelve simple ones. Air is first of them.
Three – [God] engraved water from air, and with them carved tohu and bohu—mud and loam. [God] engraved them like a garden bed, erected them like a wall, covered them like pavement.
Four – [God] engraved fire from water, and with it carved the throne of [God's] glory, serafim and ofanim, and the holy living beings and the ministering angels. From the three of them [God] founded [God's] abode, as has been written, [Psalms 104:4] "[God] makes the winds [God's] messengers, burning fire [God's] servants."