Ten Sefirot without matter: Their end is attached to their beginning, and their beginning to their end, like how the flame-tongue is bound to the coal. For the Lord is One and has no second; before one, what do you count?
Ten matterless Sefirot: Withhold your mouth from speaking and your mind from pondering. If your mind should run, return to the place of which thus has been said, [Ezekiel 1:14] “And the living beings were running and returning.” Upon this matter the Covenant was founded.
Ten matterless Sefirot: One – Spirit of the Living God, blessed and glorified is the name of the life of the worlds, voice and spirit and speech. This is the Holy Spirit.