The Twenty-two Letters

Twenty-two foundation letters: three mothers, seven doubles, and twelve simples. The three mothers are Aleph, Mem, Shin; their foundation is a pan of merit and a pan of liability, and the tongue of decree deciding between them. Twenty-two letters: He engraved them, hewed them, weighed them, exchanged them, combined them, and through them formed the soul of all that is formed and the soul of all that is destined to be formed.