At that time, the blessed Holy One descends, through all His letters that were withdrawn in exile. It is this that is written: (Is. 42:8) I am Y”Y, that is My Name, and My glory I shall not give to another... etc.’
In the beginning (Be-reishyt) (Gen. 1:1) ELQYM created...
ELQYM is the letters of MiY (who-are) ELeH (these) About that, it is stated: (Is. 40:26) Lift your eyes up high, and see ‘Who’ (MiY) has created ‘these’ (ELeH).
Be-REiShYT (In-the-beginning) Two elders descended there, and they said: ‘We have been occupied with what you have been, and we have not been [Var. and we were not without pronoun] – and this is Beiyt ב (=2) – two ‘beginnings’.’