Yah, Jehovah of hosts, the living Elohim, King of the Universe, Omnipotent, All-King and Merciful, Supreme and Extolled, Who is Eternal, Sublime and Most Holy, formed and created the Universe in thirty-two mysterious paths of wisdom by three Sepharim, namely: ספְרָ, ספִוּר and ספֵרֶ which are in Him one and the same.