How does one weigh and transmute them? א with all of them and all of them with ב,א with all of them and all of them with ב, turning round. All which is formed and spoken is found, emerging in one name.
He created from תֹּהוּ—substance—and made nonexistence existent. He carved great columns from the imperceptible ether. This is a cipher, overseeing and transmuting, making all formed things and all words into one name. A cipher for the word: twenty-two objects in one essence. [These last three verses may refer to a kind of mystical diagram. In one interpretation of this 'wheel', the 22 letters of the Hebrew alphabet are arranged as 22 points along the outer edge of a circle, and straight lines are drawn between each possible combination of letters, totaling 231. In such a diagram, 11 lines converge through a single point in the center, one of which connects the letters א׳ and ל׳, spelling אל, God, as the center point of the wheel. By contemplating such a diagram and 'transmuting' (ממיר) words according to it, one can eventually return all combinations of letters back to this central point labeled אל, the "one name" alluded to here and above.]