106. You may derive it from the fact that these letters become adorned in the supernal Praise. The first ones, WHICH ARE ALEPH-BET, and the last ones, WHICH ARE SHIN-TAV ascend with their crowns and are the Atbash cipher in which Aleph (first) is exchanged with Tav (last) and Bet (second) with Shin (second to last). Aleph EXPANDS into five LETTERS NAMELY THE PHRASE 'ALMIGHTY EL,' Tav into six LETTERS, NAMELY 'SPLENDOR (TIFERET) AND GREATNESS... ' Bet into five LETTERS, NAMELY 'BLESSED IS HE... ' and Shin into six LETTERS, NAMELY 'PRAISE (HEB. SHEVACH) GIVE TO HIM... ' Therefore, the secret of the Atbash cipher, WHICH IS IN THE PRAISE OF 'ALMIGHTY EL,' is that they contain 22 words. The inclusion of the 22 letters OF ZEIR ANPIN are the crown to the 32 paths of CHOCHMAH. FOR THE 32 PATHS OF CHOCHMAH ARE THE 22 LETTERS OF ZEIR ANPIN, WHICH ROSE TO BINAH THAT CONTAINS TEN SFIROT. TWENTY-TWO PLUS TEN EQUALS 32 PATHS OF CHOCHMAH, THAT IS, BINAH, WHICH BECAME CHOCHMAH. AND THE 22 LETTERS OF THE ATBASH CIPHER IN THE HYMN 'EL ADON' ALLUDE TO ZEIR ANPIN WITHIN BINAH.

110. It is David, NAMELY MALCHUT, that becomes adorned with the patriarch, WHICH ARE CHESED, GVURAH AND TIFERET OF ZEIR ANPIN, FOR CHESED, GVURAH AND TIFERET OF ZEIR ANPIN IS THE SECRET OF THE 72 WORDS THAT ARE IN THE THREE PASSAGES, "AND...REMOVED ... AND IT CAME... AND...STRETCHED OUT," THAT IS, PROVIDE CHOCHMAH TO MALCHUT. Its secret ascends and descends; THAT IS, PROVIDES DOWN TO MALCHUT, thus, Mem-Pe-Mem-Tzadi THIS IS THE SECRET OF YUD HEI VAV HEI IN THE SIDES OF THE HEAD OF ARICH ANPIN, WHICH BECOMES, THROUGH THE ATBASH CIPHER, MEM-TZADI-PE-TZADI which is the name from which the thirteen attributes of Mercy are drawn. These are twelve in the secret of the Holy Chariot, NAMELY CHOCHMAH, BINAH, TIFERET, AND MALCHUT, FOR EACH ONE HAS THREE COLUMNS, AND SO EQUAL TWELVE that emerge from one that rests over them, WHICH IS MEM-TZADI-PE-TZADI. THEY AMOUNT TO THIRTEEN, AND IT ASCENDS AND DESCENDS TO PROVIDE CHOCHMAH FROM ABOVE DOWNWARDS. Therefore, the Name of Ayin-Bet (72) ascends and descends. It ascends FROM THE RIGHT SIDE WHICH IS CHESED, GVURAH AND TIFERET OF ZEIR ANPIN, and descends FROM THE LEFT SIDE WHICH IS MALCHUT THAT RECEIVES CHESED, GVURAH AND TIFERET LIKE the name of the thirteen aspects of Mercy that ascends from this side and descends from that side. It descends in order to draw goodness downwards TO MALCHUT. Therefore, in THE ALPHABET WHERE Aleph=Tav, Bet=Shin, Gimel=Resh, Dalet=Kof, Hei=Tzadi, Vav=Pe, Zayin=Ayin, Chet=Samech, Tet=Nun, Yud=Mem, Caf=Lamed, the first letters go up in numerical value BECAUSE BET IS HIGHER IN WORTH THAN ALEPH, AND GIMEL THAN BET, AND DALET THAN GIMEL... AND SO ON. The last letters descend in numerical value, AS SHIN IS LESS THAN TAV AND RESH THAN SHIN AND KOF THAN RESH. THAT MEANS THAT THEY RISE FROM ONE SIDE AND DESCEND FROM ONE ANOTHER AND THE PURPOSE OF THE DESCENT IS to draw goodness from above down.

618. Again the letters rolled and brought forth THE COMBINATIONS OF the Atbash cipher UP TO Shin-Kof-Vav Tzadi-Yud-Tav. THE MEANING IS THAT THE ATBASH CIPHER BROUGHT FORTH ALL THE SEVEN NAMES COMING FROM THE NAME OF MEM-BET (42 LETTERS) OF 'ANA B'KOACH,' UNTIL SHIN-KOF-VAV TZADI-YUD-TAV. THESE ARE 'ALEPH-BET-GIMEL YUD- TAV-TZADI,' 'KOF-RESH-AYIN SIN-TET-NUN,' 'NUN-GIMEL-DALET YUD- CAF-SHIN,' 'BET-TET-RESH TZADI-TAV-GIMEL,' 'CHET-KOF-BET TET- NUN-AYIN,' 'YUD-GIMEL-LAMED PE-ZAYIN-KOF,' 'SHIN-KOF-VAV TZADI- YUD-TAV.' THEY ARE THE SECRET OF THE 42 LETTERS OF, "In the beginning Elohim created the heaven and the earth. And the earth was without form and void (Heb. bohu)... " (Beresheet 1:1) UNTIL THE BET OF BOHU. FOR THESE 42 LETTERS ARE THE SECRET OF THE NAME OF MEM-BET (42). In this cycle OF THE LETTERS, it is the secret of "And the earth was without form and void" because of the letters Kof-Resh-Ayin Sin- Tet-Nun, MEANING BY THE STRENGTH OF THE SEVERE JUDGMENTS THAT IT CONTAINS. THERE BECOMES, "And darkness was on the face of the deep" (Ibid. 2) The Gimel brought forth Resh and the Dalet-Kof AND THESE BECAME THE COMBINATIONS Gimel=Resh DALET=KOF - until here, AFTER THERE EMERGED THE FOUR COMBINATIONS OF Aleph =Tav BET=SHIN Gimel=Resh DALET=KOF, the letters rolled and struck one another to be established in the Tabernacle. THE REASON IS THAT THE PERMUTATION OF THE ATBASH CIPHER, CONTAINS ELEVEN COMBINATIONS, ALEPH=TAV; BET=SHIN; Gimel=Resh; DALET=KOF; HEI=TZADI; VAV=PE; ZAYIN=AYIN; CHET=SAMECH; TET=NUN; YUD= MEM AND CAF=LAMED - WHICH ARE DIVIDED INTO THREE COLUMNS, RIGHT, LEFT AND CENTRAL. THE FIRST FOUR, ALEPH=TAV BET=SHIN Gimel=Resh AND DALET=KOF ARE THE RIGHT COLUMN. THEREFORE, THEY ARE CONSIDERED AS ESTABLISHING THE TABERNACLE.