And this is the 28∞Ko-aḤ∞power (=28) parts, of the hands of ‘the Higher King’, which are KOZU BMUKhSZ KOZU – a denoting of the higher unity – which is YQV”Q ELQYN”U YQV”Q. And because this power has been withdrawn from Israel, it is stated of them: (Lam. 1:6)... and they went without ‘ko-aḥ’ (power, =28) before the pursuer.
YOD QE VAV QE (=45) are the ten fingers, of which it is stated: (Song. 5:14) His hands are wheels of gold, in which there are ko-aḥ△28 parts, which are the 28 letters of the act of creation.