Daf 59b (דַּף נ״ט ע״ב)

Its explanation is: the Yesod [Foundation], which is the Yod, is called the Mystery, because within it the Utterances, whose numerical value is MNTZPKH, are concealed (פֵּי׳ יְסוֹד שֶׁהִיא הַי׳ נִקְרֵאת רָזָא שֶׁנִּגְנָזִים בְּתוֹכוֹ הַמַּאֲמָרִים שֶׁעוֹלִים מנצפ״ך), and afterward the expression of speaking applies to it, namely, “And Elohim said” (וְאַחַ״כ שַׁיָּךְ בּוֹ לְשׁוֹן אֲמִירָה שֶׁהוּא וַיֹּאמֶר אֱלֹהִים), “When the power spread forth into the Supernal Heikhal [Palace], the mystery of Elohim, Scripture writes concerning it the expression of speaking, as it is written, ‘And Elohim said’” (כֵּיוָן דְּאִתְפַּשַּׁט חֵילָא בְּהֵיכָלָא עִלָּאָה רָזָא דֶּאֱלֹהִים כְּתִיב בֵּיהּ אֲמִירָה דִּכְתִיב וַיֹּאמֶר אֱלֹהִים). That is to say, when the Yod descended from above to below in order to emanate the Kelim [Vessels] (ר״ל כְּשֶׁיָּרְדָה הַיוֹ״ד מִלְמַעְלָה לְמַטָּה לְהַאֲצִיל הַכֵּלִים), the aspect of the Heh of the Name B"N [Fifty-Two] descended with it (יָרְדָה עִמָּהּ בְּחִינַת ה׳ שֶׁל שֵׁם ב״ן),p1-63 which is the counterpart of its principal Heh (שֶׁהִיא בַּת זוּג שֶׁל ה׳ הָעִקָּרִיּוֹת שֶׁלָּהּ), and this Heh is the Heh of the Spelling in Full of the Name B"N [Fifty-Two] (וְהַה״י הַזֹּאת הִיא ה״י שֶׁל מִלּוּי מִשֵּׁם ב״ן), and this Heh of the Spelling in Full became the five letters of Elohim through the Yod (וְזֹאת הַה״א שֶׁל מִלּוּי נַעֲשֵׂית ע״י הַיוֹ״ד ה׳ אוֹתִיּוֹת אֱלֹהִים), in the mystery of Vav-Dalet, which is its Spelling in Full, for it likewise becomes Heh (בְּסוֹד ו״ד שֶׁהוּא הַמִּלּוּי שֶׁלָּהּ שֶׁגַּם הִיא נַעֲשֵׂית ה׳), and this Elohim spread downward to emanate the Kelim [Vessels] (וְהָאֱלֹהִים הַזֶּה נִתְפַּשַּׁט לְמַטָּה לְהַאֲצִיל הַכֵּלִים), for every aspect of the Kelim [Vessels] derives from the Name Elohim (כִּי כָּל בְּחִינוֹת כֵּלִים הוּא מִשֵּׁם אֱלֹהִים),p1-64 because it gives them boundary and limitation (שֶׁהוּא הַנּוֹתֵן לָהֶם גְּבוּל וְתַכְלִית). The proof is that this Yod is from the Spelling in Full (וְהָרְאָיָה שֶׁהַיוֹ״ד הַזֹּאת הִיא מֵהַמִּלּוּי), and likewise the aforementioned Heh that built the Name Elohim (וְגַם הַה״י הַנִּזְכָּר אֲשֶׁר בָּנְתָה שֵׁם אֱלֹהִים), for Milui [Spelling in Full] equals Elohim in numerical value (וּמִלּוּי עוֹלֶה כְּמִנְיַן אֱלֹהִים), and this is the mystery of the verse, “These are the generations of the heavens and the earth when they were created” (וְזֶהוּ סוֹד הַפָּסוּק אֵלֶּה תּוֹלְדוֹת הַשָּׁמַיִם וְהָאָרֶץ בְּהִבָּרְאָם) (Genesis 2:4), “With the Heh He created them” (בְּה״י בְּרָאָם), namely this Heh that I have explained (שֶׁהִיא הַה״י הַזֹּאת שֶׁפֵּרַשְׁתִּי). After the Name Elohim descended to emanate the Kelim [Vessels] (וְאַחַר שֶׁיָּרַד שֵׁם אֱלֹהִים לְהַאֲצִיל הַכֵּלִים), this Yod also brought down the power of Vav-Dalet, its Spelling in Full (הוֹרִידָה גַּם כֵּן הַיוֹ״ד הַזֹּאת כֹּחַ ו״ד הַמִּלּוּי שֶׁלָּהּ), which had been called the Nekudah [Point], because it had not yet been divided into ten in a particular manner, but existed as a single unified power (שֶׁהִיא הָיְתָה נִקְרָא נְקוּדָּה שֶׁלֹּא הָיְתָה מִתְחַלֶּקֶת לְעֶשֶׂר בְּדֶרֶךְ פְּרָט כִּי אִם בְּכֹחַ אֶחָד), and the ten Lights were clothed one within another (וְהָיוּ עֶשֶׂר אוֹרוֹת מְלוּבָּשִׁים זֶה בְּתוֹךְ זֶה), like a person in whom none of the four elements is discerned individually, even if one were to examine his flesh for a long time (כְּמוֹ הָאָדָם שֶׁאֵינוֹ כָּל יְסוֹד שֶׁל ד׳ יְסוֹדוֹת שֶׁבּוֹ בִּפְרָטוּתוֹ אַע״פּ שֶׁיַּבִּיט וִידַקְדֵּק הַרְבֵּה זְמַן בִּבְשָׂרוֹ), and afterward they were divided into distinct parts through the power of this Name Elohim (וְאַחַ״כ נִתְחַלְּקוּ לַחֲלָקִים בְּכֹחַ שֵׁם אֱלֹהִים זֶה). Because in the World of Tohu the Name Havayah, which is Mercy, was not intermingled and united with this Name Elohim (וּמִפְּנֵי שֶׁלֹּא הָיָה בְּעוֹלָם הַתֹּהוּ שֵׁם הוי״ה שֶׁהוּא רַחֲמִים מְעוֹרָב וּמְשֻׁתָּף עִם שֵׁם אֱלֹהִים זֶה), therefore the Kelim [Vessels] shattered (לָכֵן נִשְׁבְּרוּ הַכֵּלִים), because the illumination of Havayah was not intermingled and united with them there (לְפִי שֶׁלֹּא הָיְתָה שָׁם הֶאָרַת הוי״ה מְעוֹרֶבֶת וּמְשֻׁתֶּפֶת עִמָּהֶם), and this is the meaning of, “Bereshit created Elohim” (וְזֶהוּ שֶׁאוֹמֵר בְּרֵאשִׁית בָּרָא אֱלֹהִים), namely that they were created through the Name Elohim (שֶׁנִּבְרְאוּ בְּשֵׁם אֱלֹהִים), and this verse contains seven words (וְיֵשׁ בַּפָּסוּק הַזֶּה שֶׁבַע תֵּבוֹת), corresponding to the seven Nekudot [Points] of Ze'ir Anpin that shattered (כְּנֶגֶד ז׳ נְקוּדוֹת שֶׁל זְעֵיר שֶׁנִּשְׁבְּרוּ), one of which was nullified (וְאַחַת מֵהֶם נִתְבַּטְּלָה),