“All reality is constituted in the three levels of the cosmos—the world, time, and the human body, which are the fundamental realm of all being—and comes into existence through the combination of the twenty-two consonants, and especially by way of the “231 gates,” that is, the combinations of the letters into groups of two (the author apparently held the view that the roots of Hebrew words were based not on three but on two consonants).
Among the three realms there exist precise correlations, which no doubt also expresses relations of sympathy. The twenty-two consonants are divided into three groups, in accordance with the author’s peculiar phonetic system. The first contains the three “matrices,” ‘alef, mem, and shin. These in turn correspond to the three elements deduced in the first chapter in connection with the sefiroth—ether, water, fire—and from these all the rest came into being. These three letters also have their parallel in the three seasons of the year (again an ancient Greek division!) and the three parts of the body: the head, the torso, and the stomach.
The second group consists of the seven “double consonants” that in the Hebrew phonology of the author have two different sounds. They correspond, above all, to the seven planets, the seven heavens, the seven days of the week, and the seven orifices of the body. At the same time, they also represent the seven fundamental opposites in man’s life: life and death, peace and disaster, wisdom and folly, wealth and poverty, charm and ugliness, sowing and devastation, domination and servitude. To these correspond, in addition, the six directions of heaven and the Temple in the center of the world, which supports all of them (4:1-4).
The twelve remaining “simple” consonants correspond to man’s twelve principal activities, the signs of the zodiac, the twelve months, and the twelve chief limbs of the human body (the “leaders”). The combinations of all of these elements contain the root of all things, and good and evil, “pleasure and sorrow” (‘oneg and nega‘, which have the same consonants) have their origin in the same process, only according to a different arrangement of the elements (2:4).
This cosmogony and cosmology, based on language-mysticism, betray their relationship with astrological ideas. From them, direct paths lead to the magical conception of the creative and miraculous power of letters and words. It is by no means absurd to imagine that our text not only pursued theoretical aims, but was intended for thaumaturgical use as well. That is how the tradition of the early Middle Ages understood it, at least in part, and it would not have been wrong, in this case, to establish a connection between our text (or its prototype) and the story of the two masters of the Talmud, Rabbi Hanina and Rabbi Oshayah, who every Friday studied the “halakhoth concerning Creation” and by means of it created a calf that they then proceeded to eat.”
–Gershom Scholem, Origins of the Kabbalah, 1987, pp. 29-31.