Chapter Thirty-Seven (פֶּרֶק שְׁלוֹשִׁים וְשִׁבְעָה)

The letter Yod (אוֹת יוּ״ד): the point itself made a head, an interior, and an end (הַנְּקוּדָּה עַצְמָהּ עָשְׂתָה רֹאשׁ תּוֹךְ סוֹף), and it is also the head of the tens and the end of the units (וְגַם הִיא רֹאשׁ לַעֲשִׂירִיּוֹת וְסוֹף הָאֶחָדִים), and therefore it returns to one (וְלָכֵן חוֹזֶרֶת לְאֶחָד). And so too the Kuf to the tens, that is ten times ten (וְכֵן הַקּוּ״ף לַעֲשִׂירִיּוֹת, דְּהַיְנוּ עֶשֶׂר פְּעָמִים עֶשֶׂר), and your mnemonic is the Alef-Bet of Aik Bekar Galash (וְסִימַנְךָ הָאַלְפָּא בֵּיתָא שֶׁל אַי״ק בֶּכַ״ר גַּל״שׁ). The Yod hints to the tens (הַיּוּ״ד רוֹמֶזֶת לַעֲשִׂירִיּוֹת), because it has a head, an interior, and an end (לִהְיוֹת כִּי יֵשׁ לָהּ רֹאשׁ תּוֹךְ סוֹף). And you already know that the head is comprised of head, interior, and end (וְכְבָר יָדַעְתָּ שֶׁהָרֹאשׁ כָּלוּל מֵרֹאשׁ תּוֹךְ סוֹף), and so all three are found, which are nine (וְכֵן כָּל הַגִּ נִמְצָא שֶׁהֵם ט׳), and the Yod itself is ten (וְהַיּוּ״ד עַצְמָהּ הִיא יו״ד), behold that the ten is hinted within it (הֲרֵי שֶׁנִּרְמַז בָּהּ הָעֲשָׂרָה).