The three mothers - ש,מ,א - a mighty mystery, most occult and most marvelous, sealed as with six rings, and from them proceed Fire, Water, [and Air]; these are subsequently differentiated into male and female. Three mothers - ש,מ,א - their foundation. And from them were born fathers and all was created from them.
The three mother letters - ש,מ,א - are air, water, and fire in the world. Heaven [שָׁמַיִם] is created from Fire; the Earth from Water [מַיִם]; and the Air [אֲוִיר] which decides between the fire and the water.