The Mah ‘Elohim of Genesis 1:2
“In another way, however, Isaac’s mysticism of language is easier to understand. From the Sophia, which we have come to know as the primordial Torah as yet undifferentiated by language, the voice is formed in the next sefirah, binah. This voice is not yet audible and is still hidden; it becomes audible only at the later stages of emanation and at the end of this process becomes articulated speech.
But already the hidden voice becomes differentiated, by prolonging itself, into many letters. “Hewn in the pneuma,” which is binah, they acquire, according to Isaac, an exterior and an interior, body and soul. This power of the letters flows into the world beneath the sefiroth, forming on the celestial sphere the secret but nonetheless primordial images of all things in the figure of the 231 gates of this sphere; the gates represent the combinations, two by two, of the elements of the Hebrew alphabet.
There are 462 such combinations, but the other half of this power remains above the sphere. Hence the letters, no matter how they are combined, are only the visible ramifications of the one promordial name.
It remains unsaid, however, whether this primordial name is the Tetragrammaton, the name ‘ehyeh, or some other mystical name underlying both of these. The entire process of emanation remains condensed in all the letters, and “in each individual letter are contained all ten sefiroth” (3:2).
The letter becomes, therefore, a world in itself encapsulating the whole future as something already preformed in it. “In each individual letter there are subtle, inward, and hidden essences ‘without what’ [that have not become anything definite].
Whatever could be chiseled out of them was already in them, just as all a man’s descendants are already in him.”
These secret essences in the letters, which exert their influence in the midst of creation, are conceived “in the manner of the essences given in the Sophia.” It is quite possible that the “whatless” being, being without quiddity, to which this passage refers and which is hidden in the letters, had something to do with the punning definition of the Sophia, given by Isaac’s disciples as being the “potency of the what.” This conception is in perfect accord with the quotation from the Yesirah commentary.
Similar ideas on the development of the world of the sefiroth and what lies below it are found, albeit expressed with enigmatic brevity, in Isaac’s commentary on Genesis 1 (which already ibn Sahula admitted was partly incomprehensible).
Mention is made there of a progression from the “splendor to the Sophia” toward the “light of the Intellect” as the content of the creation of the first day, which, as the mystical primordial day, contained within itself “in spirit, though not yet in their form” all the essences. It is only with the diffusion of the light of the intellect that the light of all other things radiated therefrom; and it seems that for Isaac, the primordial creation of the first day embraces all ten sefiroth.
He interprets the events of the second day of creation as constituting a transition representing the “extension of the spirit in the form.” The souls, too, only “extend in the form” on the second day. We do not learn what constitutes this specifically formative power of the spirit, which is the mah ‘elohim of Genesis 1:2. It is a pneuma that comes from the sefiroth of hokhmah and binah, “and it is called among the sages the power that shapes the form.”
The “sages” named here must be the philosophers, judging by the terminology employed; in the Midrash one finds no such expression. From this supreme pneuma, apparently, come all the souls, which are stamped with the letters engraved in the spirit.”
Gershom Scholem, Origins of the Kabbalah, pp. 285-7.