And there are 28∞ko-aḥ letters for every act of creation, and they are all required, whether in writing, or for anything that is made with the hands, for the work of ‘the 28 parts’ are in the ten fingers.
And this is the mystery of: ‘from potential∞ko-aḥ△28 to actuality.’ And all is with Ḥokhmah, and the mystery of the matter: (Ps. 104:24) You have made everything with wisdom∞ḥokhmah.
There is Ḥokhmah from the aspect of the letters, and there is Ḥokhmah from the aspect of the vowel-points. For letters are ‘vocal’ (bat) qol, and through them is the mystery of speech for expounding, and for every word that depends upon expounding.