Section 1. The Twelve Simple Letters are Heh, Vau, Zain, Cheth, Teth, Yod, Lamed, Nun, Samech, Oin, Tzaddi and Qoph⁴³ they are the foundations of these twelve properties: Sight, Hearing, Smell, Speech, Taste, Sexual Love, Work, Movement, Anger, Mirth, Imagination ⁴⁴ and Sleep. These Twelve are also allotted to the directions in space: North-east, South-east, the East above, the East below, the North above, the North below, the South-west, the North-west, the West above, the West below, the South above, and the South below; these diverge to infinity, and are as the arms of the Universe.
2. These Twelve Simple Letters he designed, and combined, and formed with them the Twelve celestial constellations of the Zodiac, whose signs are Teth, Shin, Tau, Samech, Aleph, Beth, Mem, Oin, Qoph, Gimel, Daleth and Daleth.⁴⁵ The Twelve are also the Months of the Year: Nisan⁴⁶ Yiar, Sivan, Tamuz, Ab, Elul, Tishri, Hesvan, Kislev, Tebet, Sabat and Adar. The Twelve are also the Twelve organs of living creatures,⁴⁷ the two hands, the two feet, the two kidneys, the spleen, the liver, the gall, private parts, stomach and intestines.
He made these, as it were provinces, and arranged them as in order of battle for warfare. And also the Elohim⁴⁸ made one from the region of the other.
Three Mothers and Three Fathers; and thence issue Fire, Air, and Water. Three Mothers, Seven Doubles and Twelve Simples.
3. Behold now these are the Twenty and Two Letters from which J ah, Jehovah Tzabaoth, the Elohim of the living, the God of Israel, exalted and sublime, the Dweller in eternity, formed and established all things; High and Holy is His Name.