[Although there are only twenty-two letters,] the creatures are divided into their general and particular kinds by changes in the combinations, substitutions, and transpositions [of the letters] as was explained above, for every letter is a flow of a life-force and an individual, particular power. And when many letters were combined to form a word, then aside from the numerous kinds of powers and life-forces which issue forth according to the number of letters in the word, there is, in addition, the one which transcends them all, [viz.,] the flow of a higher power and general life-force which contains and is equivalent to all the various powers and individual life-forces of the letters and transcends them all, and it unites them and combines them to give power and life-force to the world which was created in general and in its individual [parts] with this word.

Note: (Inasmuch as each and every letter of the twenty-two letters of the Torah is a flow of a life-force and an individual, particular power, which does not flow through any other letter, therefore, the written shape of each letter is in a specific, distinctive form, which indicates the pattern of the flow and the manifestation of the light and the life-force and the power which is revealed and flows through this letter, [i.e.,] how it flows and is revealed from the attributes of the Holy One, blessed be He, and His Will and His Wisdom....)

As, for example, through the words of the utterance "Let there be a firmament,..." the seven heavens and all their celestial hosts were created. As our Sages, of blessed memory, stated, "Shechakim, in which millstones stand and grind manna for the Tzaddikim ..., Z'vul, in which [the heavenly] Jerusalem and the Holy Temple and the Altar [are built]..., Machon, in which there are the stores of snow and the stores of hail... ." The heavens as a whole were created and live and exist through the aggregate words of the utterance "Let there be a firmament,..." and each individual created being in the seven heavens was created and lives and exists from some combination of the letters of these words, or their substitutions and transpositions, according to the quality of the life-force of that particular creature. For every change in a combination is an intermixing and interweaving of the powers and life-forces in a different form, since each letter antecedent in the combination dominates and it is the essential [force] in this created being, while the others are subordinate to it and are included in its light, and thereby a new being is created. Likewise, through the substitution of letters or their transpositions, new creatures of lower levels in comparison with the beings created from the letters themselves are created.

For they A [the changes in the letters], by way of illustration, are as the light which shines upon the earth at night from the moon— and the moonlight is from the sun— hence, the light which is on the earth is a [reflected] light from the light of the sun.

Exactly so, allegorically speaking, the letters of the Utterances are the aggregate flow of the life-force and the light and the power from the attributes of the Holy One, blessed be He, to create the worlds from nothingness and to give life and sustain them as long as it shall be His Will, may He be blessed. From this aggregate flow and great radiation, G‑d caused to shine and issue forth its derivations similar to it, and its offshoots, which are derivations and effluences of the light from the letters. And these are the substitutions of letters and their transpositions, and He created with them the particular creatures in each world. In like manner, G‑d again projected [the light] and caused to issue forth and descend a radiation of the radiation of the radiation from the effulgences of the letters; and likewise He again caused it to issue forth and to descend to the lowest [level] in the category of descents, until the completely inanimate, such as stones and dust were created. And their names even and afar are substitutions of substitutions,... and transpositions of transpositions,... as explained above.