Daf 13a (דַּף י״ג ע״א)
And it was not divided into Beit Rosh [House of the Head] (וְלֹא נֶחְלַק לְבֵית רֹאשׁ), within which is the secret of the Name Elohim (אֲשֶׁר בּוֹ סוֹד שֵׁם אֱלֹהִים), as stated above (כָּאָמוּר), rather the word Bereshit [In the Beginning] indicates (אֶלָּא מִלַּת בְּרֵאשִׁית יוֹרֶה), that it is the Point of Reshit [Beginning] in Adam Kadma'ah [Primordial Adam] (שֶׁהִיא נְקוּדַת רֵאשִׁית בְּאָדָם קַדְמָאָה), and it is the Thought of the One Who writes from the Moach [Brain] (וְהִיא הַמַּחֲשָׁבָה שֶׁל הַכּוֹתֵב מֵהַמּוֹחַ). But afterward, when Reisha d'Ein [the Head of Ein] was rectified with the Name Elohim (אֲבָל לְבָתַר דְּאִתְתְּקַן רֵישָׁא דְּאֵין בְּשֵׁם אֱלֹהִים), in the secret of Beit Rosh [House of the Head] (בְּסוֹד בֵּית רֹאשׁ), it brought forth those offspring (אַפִּיק אִינוּן תּוֹלָדִין), of the thirty-two Elohim (שֶׁל הַל״ב אֱלֹהִים), from that seed (מִן הַהוּא זַרְעָא), which was sown within it (דְּאִזְדְּרַע בֵּיהּ), its explanation being (פֵּירוּשׁ), in the Moach [Brain] of Chokhmah (בְּמוֹחַ חָכְמָה), the seed of the Gevurot was sown (נִזְרַע זֶרַע הַגְּבוּרוֹת), and the Gevurot were sweetened through the twelve Havayot mentioned above (וְנִמְתָּקִים הַגְּבוּרוֹת בַּהֲוָיוֹ״ת הַי״ב הַנִּזְכָּרִים), and an actual seed was formed in the Moach [Brain] (וְנַעֲשֶׂה מַמָּשׁ זֶרַע בַּמּוֹחַ), and there came illumination (וְשָׁם בָּא הֶאָרָה), from the World of the Garment (מֵעוֹלָם הַמַּלְבּוּשׁ), into this Moach [Brain] (אֶל הַמּוֹחַ הַזֶּה), and this is the secret of the twenty-two letters of the Torah (וְהוּא סוֹד כ״ב אוֹתִיּוֹת הַתּוֹרָה), coming into the ten letters of the Ma'amarot [Utterances] (בָּאִים אֶל עֶשֶׂר אוֹתִיּוֹת מַאֲמָרוֹת), the secret of the ten times MNTZPKH (סוֹד עֶשֶׂר פְּעָמִים מנצפ״ך), of the hidden Yod (שֶׁל הַיּוֹ״ד הַנֶּעְלֶמֶת), for MNTZPKH together with the kolel has the numerical value of Ma'amar [Utterance] (כִּי מנצפ״ך עִם הַמִּלָּה כְּמִנְיַן מַאֲמָ״ר), and all of this is in the Moach [Brain] of Reisha d'Ein [the Head of Ein] (וְהַכֹּל בְּמוֹחַ דְּרֵישָׁא דְּאֵין), and it becomes the Thirty-two Paths of Chokhmah (וְנַעֲשֶׂה ל״ב נְתִיבוֹת חָכְמָה), and the thirty-two Paths of the Elohim of the Work of Bereshit (וְל״ב נְתִיבֵי אֱלֹהִים דְּמַעֲשֵׂה בְרֵאשִׁית) (Genesis 1:1), and through the power of this Yod (וּבְכֹחַ הַיּוֹ״ד הַזֹּאת), the Alef-Beit was divided into the divisions of Chadar [Chesed, Din, and Rachamim] (נֶחְלַק הָאַלְפָא בֵיתָא לַחֲלָקִים שֶׁל חד״ר), and from it MNTZPKH emerges (וּמִמֶּנּוּ יוֹצֵא מנצפ״ך), whose numerical value is Ma'amar [Utterance] (שֶׁהוּא עוֹלֶה כְּמִנְיַן מַאֲמָ״ר). It follows, therefore (נִמְצָא), that the ten Ma'amarot [Utterances] of the Yod (כִּי עֶשֶׂר מַאֲמָרוֹת שֶׁל הַיּוֹ״ד), and the twenty-two letters that are divided (וְכ״ב אַתְוָון הַנֶּחְלָקִים), amount to the thirty-two Elohim (עוֹלִים ל״ב אֱלֹהִים). Therefore it says (וְלָכֵן אָמַר), “Who is that seed?” (מָאן הַהוּא זַרְעָא), “They are the engraved letters, the secret of the Orayta, that emerged from that Point” (אִינוּן אַתְוָון גְּלִיפִין רָזָא דְאוֹרַיְיתָא דְּנָפְקוּ מֵהַהוּא נְקוּדָה).
Its explanation is (פֵּירוּשׁ), from that Point (מֵהַהוּא נְקוּדָה), the twenty-two letters emerged (יָצְאוּ הַכ״ב אַתְוָון), from their original state (מִכְּלָלָם הָרִאשׁוֹן), in which they were united (שֶׁהָיוּ מִתְיַחֲדִים), and it brought them forth from their unity (וְהִיא הָיְתָה מוֹצִיאָם מֵאַחְדוּתָם), and divided them into three divisions (וְהָיְתָה מְחַלֶּקֶם לִשְׁלֹשָׁה חֲלָקִים), of Chadar [Chesed, Din, and Rachamim] (שֶׁל חד״ר). Consequently MNTZPKH emerged (וּמִמֵּילָא יָצָא מנצפ״ך), and this Yod brought forth the Hard Spark (וְהַיּוֹ״ד הַזֹּאת הוֹצִיאָה הַבּוּצִינָא דְקַדְרִינוּתָא), namely this Point (דְּהַיְנוּ הַנְּקוּדָה הַזֹּאת), which had previously been united within its parts (שֶׁהָיְתָה מִקֹּדֶם מִתְיַחֶדֶת בַּחֲלָקֶיהָ), to enter into Adam Kadma'ah [Primordial Adam] (לִכְנֹס לְא״ק), and from there it divided it (וּמִשָּׁם חִלְּקָה), and sent its parts below into Reisha d'Ein [the Head of Ein] (שָׁלְחָה חֲלָקֶיהָ לְמַטָּה בְּרֵישָׁא דְּאֵין), and brought forth two MNTZPKHs (וְהוֹצִיאָה ב׳ פְּעָמִים מנצפ״ך), which are the right and the left (שֶׁהֵם יָמִין וּשְׂמֹאל), and they are ten letters (וְהֵם עֶשֶׂר אוֹתִיּוֹת), and each one brought forth a Ma'amar [Utterance] (וְכָל אֶחָד הוֹצִיא מַאֲמָר), whose numerical value is MNTZPKH (שֶׁהוּא עוֹלֶה מנצפ״ך), and these letters (וְאוֹתִיּוֹת הַלָּלוּ), are engraved letters (הֵם אַתְוָון גְּלִיפִין), newly engraved (נֶחְקָקִים מֵחָדָשׁ), into three divisions (בְּג׳ חֲלָקִים), and they emerge from their unity (וְיוֹצְאִים מֵאַחְדוּתָם), and are engraved below from the Orayta (וְנֶחְקָקִים לְמַטָּה מֵאוֹרַיְיתָא), its explanation being (פֵּירוּשׁ), from the twenty-two letters of the Alef-Beit (מִן כ״ב אוֹתִיּוֹת שֶׁל אַלְפָא בֵיתָא), which emerge joined together with the ten letters of the Ma'amarot [Utterances] (הַיּוֹצְאִים מְחֻבָּרִים עִם עֶשֶׂר אוֹתִיּוֹת שֶׁל מַאֲמָרוֹת), which are the MNTZPKH, the right and the left of the Yod (שֶׁהֵם המנצפ״ך יָמִין וּשְׂמֹאל שֶׁל הַיּוֹ״ד), from that Point (מֵהַהוּא נְקוּדָה), concealed in Adam Kadma'ah [Primordial Adam] (הַנִּסְתֶּמֶת בְּאָדָם קַדְמָאָה), and this Point of the Chokhmah of Adam Kadma'ah [Primordial Adam] (וְהַנְּקוּדָה הַזֹּאת שֶׁל חָכְמַת א״ק), concealed within his Yesod (הַנִּסְתֶּרֶת בִּיסוֹד שֶׁלּוֹ), from the point of the Yod of the Garment (מִנְּקוּדַת הַיּוֹ״ד שֶׁל הַמַּלְבּוּשׁ), sowed its seed (זָרְעָה זֶרַע שֶׁלָּהּ), the twenty-two letters (הַכ״ב), and the ten letters of MNTZPKH, the right and the left (וְהָעֶשֶׂר אוֹתִיּוֹת מנצפ״ך יָמִין וּשְׂמֹאל), in the Malkhut of Reisha d'Lo Ityada [The Unknowable Head] (בְּמַלְכוּת דְּל״א)
