The SEPHER YESIRAH
2-2 The twenty-two fundamental letters are emanated from Elohim. He hath formed, weighed, permutated, and composed with these twenty-two letters every soul, and the soul of everything that is emprisonned into form and which shall hereafter be emprisonned into form.
2-3 These twenty-two Fundamental letters are formed by His voice, sculpted by His breath. He placed them in five locations in His mouth: Aleph, Heh, Chet. Ayin in the throat, Guimel, Yod, Kaph, Qof on the palate, Daleth, Teith, Lamed, Noun, Tav on the tongue, Zayin, Sameck, Shin, Reish, Tsade on the teeth, and Beth, Vav, Mem, Pe by the lips.
2-4 These twenty-two letters, which are the foundation of all things. He arranged these as upon a circle, as a wall with two hundred and thirty-one gates, and the circle is oscillating forward and backward. And there is a sign for this: Nothing in good is above joy and nothing in evil is below torment.
2-5 How did he made them? He permuted, weighted, and transformed them. Aleph with all the others, and all with Aleph; Beth with all the others, and all with Beth. And so on with all the other letters. Each one resides in the two hundred and thirty-one gates. And that is how every thing takes shape and emenates from the Unique Number.
2-6 And he created substance from chaos and extracted existence from the non-existent. He hewed vast columns out of the intangible air. And here is a sign: Aleph with all the other letters and all the letters with Aleph. He has contemplated, transformed, and created all things that have a form and have been spoken. There is but one Name, and the twenty-two letters are the proof that they are all parts of one single body.