Twenty-two letters: He engraves them, carves them, weighs and transmutes them, combines them and forms with them the soul of all—of all created, and soul of all He has yet to form.
Twenty-two letters of foundation: engraved with voice, carved with spirit, inserted into the mouth in five places: ק-כ-י-ג,פ-מ-ו-ב,ע-ה-ח-א צ-ר-ש-ס-ז,ת-נ-ל-ט-ד. [Dividing the consonants into five articulations -- the gutturals (אחה״ע), labials (בומ״ף), dorsals (גיכ״ק), laminals (דטלנ״ת), and apicals (זסשר״ץ).]
Twenty-two letters of foundation: inserted into a wheel with 231 gates. The wheel turns forwards and back. This is a cipher for the word: if for goodness above, it pleases, and if for evil below, it afflicts.