These are the ten matterless Sefirot. The first is the Spirit of the Living God; air from spirit and water from air and fire from water, and above and below, east and west, north and south.
Twenty-two letters of foundation: three mothers, seven pairs, and twelve simple ones. The three mothers are ש,מ,א. Their foundation is the palm of innocence and the palm of guilt, and the tongue of decree decides between the two.