The Book of Formation of the Patriarch Abraham

The mothers are the foundation, because from them come the three fathers, from whom the world was created. Moreover, the three mothers in the world are spirit original: "spiritus," often referring to air or breath, water, and fire. The heavens were first created from fire, and the earth was created from water, and the air from the spirit emanating from both. There are also three mothers in the year: heat, cold, and Reuiah original: "Reuiah," meaning a temperate or moistening middle state, or the middle temperature. Heat was created from fire, cold from water, and the temperate state from the spirit or air, which is the emanation from both. The three mothers—Ems The acronym for the three Hebrew letters Alef, Mem, and Shin—He decreed, formed, or shaped, exchanged, and weighed; and from them were made three mothers in the world, three mothers in the year, and three in the soul, both male and female.

He caused the letter Alef to reign with the spirit, and bound a crown to it, and exchanged them with one another; and thus was made the Air in the world, the temperate state in the year, and the sperma Greek: "seed" or "moisture" of water in the soul of the male and female: the male in the order of A-M-S Alef-Mem-Shin and the female in the order of E-S-M Alef-Shin-Mem. He set the letter Mem over the waters, and with a crown bound to it, He thus sealed the earth in the world, and the cold in the year, and the fruit of the womb in the living creature, both male and female. He set the letter Shin over the fire, and with a crown bound to it and their places exchanged with one another, He sealed with them the fire in the world, the heat in the year, and the head in the soul, both male and female.

The Seven Double Letters B-G-D-K-P-R-T The Hebrew letters Beth, Gimel, Daleth, Kaph, Pe, Resh, and Tau, which have two pronunciations are accustomed to two pronunciations or tongues: Life, Peace, Wisdom, Wealth, Grace, Offspring, and Dominion. They are...