Daf 159b (דַּף קנ״ט ע״ב)
The left is included within the right (שְׂמָאלָא כָּלִיל בְּגַוֵּיהּ לִימִינָא), and this name was taken to itself (וְנָטִיל הַאי שְׁמָא לְגַבֵּיהּ), and it was integrated with it (וְאִתְכְּלִיל בַּהֲדֵיהּ), and when it was integrated with it, it was called Elohim (וְכַד אִתְכְּלִיל בַּהֲדֵיהּ אִקְרֵי אִיהוּ אֱלֹהִים). And if you should say (וְאִי תֵּימָא): But behold, the left preceded in the secret of the world to come (הָא אַקְדִּים שְׂמָאלָא בְּרָזָא דְּעָלְמָא דְּאָתֵי). Certainly it is so (וַדַּאי הָכִי הוּא).
However, when the gradations emerged (אֶלָּא, כַּד נָפְקוּ דַּרְגִּין), in the secret of the letters from within the world to come (בְּרָזָא דְּאַתְוָון מִגּוֹ עָלְמָא דְּאָתֵי), this name wished to appear and be constructed (בָּעָא שְׁמָא דָּא לְאִתְחֲזָאָה וּלְאִתְבְּנֵי), to be revealed upon that place from which they emerged (לְאַחֲזָאָה עַל הַהוּא אֲתַר דְּנַפְקֵי מִתַּמָּן), and this name was constructed in this manner (וְאִתְבְּנִי שְׁמָא דָּא, כְּגַוְנָא דָּא): E-l at the beginning on the side of the right (אֵ״ל בְּקַדְמִיתָא בְּסִטְרָא דִּימִינָא), integrated into the left (אִתְכְּלִיל גּוֹ שְׂמָאלָא), and took to itself the left (וְנָטִיל לֵיהּ שְׂמָאלָא), and was called Elohim (וְאִקְרֵי אֱלֹהִים). And this is the secret of the right (וְדָא אִיהוּ רָזָא דִּימִינָא): He said to him, “In the name…” etc. (אֲמַר לֵיהּ בִּשְׁמָא וכו׳), in the name of Elohim (בִּשְׁמָא דֶּאֱלֹהִים). And according to this secret, in every place where it is judgment (וְעַל רָזָא דָּא, בְּכָל אֲתַר דְּאִיהוּ דִּינָא), there also is mercy (תַּמָּן אִיהוּ רַחֲמֵי), for it is judgment included (דְּהָא כָּלִיל אִיהוּ דִּינָא), and behold, it was built and revealed (וְהָא אִתְבְּנֵי וְאִתְחַזֵּי).
That which emerged from there, the central one (הַהוּא דְּנָפַק מִתַּמָּן, אֶמְצָעִיתָא), took from both of them (נָטִיל לְתַרְוַויְּיהוּ), and was completed (וְאִשְׁתָּלִים), and was called Eloheinu (Our God) (וְאִקְרֵי אֱלֹהֵינוּ). Behold here is the completion that was revealed from the secret of the supernal world (הָא הָכָא שְׁלִימוּ דְּאִתְחָזֵי מֵרָזָא דְּעָלְמָא עִלָּאָה), and all is integrated, one with the other (וְכֹלָּא אִתְכְּלִיל דָּא בְּדָא). Once this central one was completed (כֵּיוָן דְּהַאי אֶמְצָעִיתָא אִשְׁתְּלִים), the holy Name dwelled upon it (שָׁרָא עָלֵיהּ שְׁמָא קַדִּישָׁא), the key of everything (מַפְתְּחָא דְּכֹלָּא), which is called Hashem (דְּאִקְרֵי יְהוָֹ״ה), and then it took from all sides (וּכְדֵין נָטִיל לְכָל סִטְרִין), above and below, right and left, and all other directions (עֵילָּא וְתַתָּא, יְמִינָא וּשְׂמָאלָא, וּלְכָל סִטְרִין אַחֲרָנִין). And for this reason, when it was completed from the Secret of the two sides, right and left (וְעַל דָּא, כַּד אִשְׁתְּלִים מֵרָזָא דִּתְרֵין סִטְרִין מִימִינָא וּשְׂמָאלָא), it is called Eloheinu (Our God) (אִקְרֵי אֱלֹהֵינוּ).
Behold here: right, left, and center are included in this Name (הָא הָכָא יְמִינָא וּשְׂמָאלָא וְאֶמְצָעִיתָא בִּכְלָלָא דִּשְׁמָא דָּא). And this was revealed and built (וְדָא אִתְחָזֵי וְאִתְבְּנֵי). The secret of the letters emerged from there (רָזָא דְּאַתְוָון נָפְקוּ מִתַּמָּן), and in this manner it was built and revealed, each one (כְּגַוְנָא דָּא אִתְבְּנִי וְאִתְחַזֵּי, כָּל חַד וְחַד).
Behold, the right was included in the left (הָא אִתְכְּלִיל יְמִינָא בִּשְׂמָאלָא), and the left took the Name of the right (וְנָטִיל שְׂמָאלָא שְׁמָא דִּימִינָא). The right is now included within the left (יְמִינָא אָן כָּלִיל בְּגַוֵּיהּ שְׂמָאלָא), to thereby take the right-the secret of the left (לְמֶהוֵי נָטִיל יְמִינָא רָזָא דִּשְׂמָאלָא). But when the right is integrated with the left (אֶלָּא, כַּד אִתְכְּלִיל יְמִינָא בִּשְׂמָאלָא), and the left takes the secret Name of the right (וְנָטִיל שְׂמָאלָא שְׁמָא רָזָא דִּימִינָא), the right is included within the left (יְמִינָא כָּלִיל בְּגַוֵּיהּ שְׂמָאלָא): the Name E-l (שְׁמָא אֵ״ל). And it is Mayim (וְאִיהוּ מַיִם).
Why is this so? (אֲמַאי הָכִי) Because at the moment when that place was built from which they emerged (אֶלָּא בְּשַׁעֲתָא דְּאִתְבְּנֵי הַהוּא אֲתַר דְּנַפְקוּ מִתַּמָּן), the left took two letters (נָטִיל לִשְׂמָאלָא תְּרֵין אַתְוָון), and the right took one (יְמִינָא נָטִיל חַד), from the secret of the world to come (מֵרָזָא דְּעָלְמָא דְּאָתֵי). The left-two (שְׂמָאלָא תְּרֵין), and it is Mayim (וְאִיהוּ מַיִם). Then the right is included within the left (כְּדֵין יְמִינָא כָּלִיל בְּגַוֵּיהּ לִשְׂמָאלָא), and took the final letter Mem (וְנָטִיל לְאָת בַּתְרָאָה ם), and took the Yod that was in the left (וְנָטִיל י' דְּהֲוָה בִּשְׂמָאלָא), the Mem is the completed Mem (ם אִיהוּ בִּשְׁלִימוּ מֵ״ם), and thus was built Mayim (וְאִתְבְּנִי הָכִי מַיִם), by that Yod that was taken additionally (בְּהַהוּא י' דְּנָטִיל יַתִּיר).
Then the right was fully included within the left (כְּדֵין יְמִינָא כָּלִיל לֵיהּ לִשְׂמָאלָא בְּגַוֵּיהּ). Afterwards, the letters were constructed (לְבָתַר אִתְבָּנוּן אַתְּוָון), the Alef, which was at the beginning on the side of the right (א' דְּהֲוָה בְּקַדְמִיתָא בְּסִטְרָא דִּימִינָא), generated and brought forth the letter Shin (אוֹלִיד וְאַפִּיק אָת ש'), included in three directions (כָּלִיל בִּתְלַת סִטְרִין), and was united with the letter Alef (וְאִשְׁתַּתַּף בְּאָת א'), and was made into Esh (fire) (וְאִתְעָבִיד אֵשׁ). Again the letters combined (תּוּ אַעְדּוּ אַתְּוָון אִלֵּין), within the striking of these two sides (גוֹ בְּטִישׁוּ דִּתְרֵין סִטְרִין אִלֵּין), and they drew near to one another in conflict (וְאִתְקְרִיבוּ כַּחֲדָא בְּמַחֲלוֹקֶת), and from this conflict of water with fire (וּמִגּוֹ מַחֲלוֹקֶת דָּא דְּמַיִם בְּאֵשׁ), and fire with water (וְאֵשׁ בְּמַיִם), they generated letters and brought forth the letter Reish and the letter Vav and the letter Chet (אוֹלִידוּ אַתְּוָון וְאַפִּיקוּ אָת ר' וְאָת ו' וְאָת ח'), and they became Ruach (וְאִתְעָבִידוּ רוּחַ), and it entered between the two sides (וְעָאל בֵּין תְּרֵין סִטְרִין).
And then the original letters settled in their places (וּכְדֵין אִתְיָישְׁבוּ אַתְּוָון קַדְמָאֵי בְּדוּכְתַּיְיהוּ), each one in its completeness (כָּל חַד וְחַד בִּשְׁלִימוּ). Then the letters combined again (תּוּ אַתְּוָון אַעְדּוּ), and were rolled together as one (וְאִתְגַּלְגְּלוּ כַּחֲדָא). Alef brought forth Mem (א' אַפִּיק מ'), which is from its own side, on the right (דְּאִיהוּ מִסִּטְרָא דִּילֵיהּ בִּימִינָא), for it dwells on the right (דְּהָא בִּימִינָא אִתְיָישַׁב). Mem brought forth Shin (מ' אַפִּיק ש'), because Mem is a crown (בְּגִין דְּהָא מ' כְּלִילָא אִיהִי), originally it was from the left (בְּקַדְמִיתָא הֲוַת מִשְּׂמָאלָא), and afterwards it was included in the right (וְאִתְכְּלִיל לְבָתַר בִּימִינָא), and it was completed in both directions (וְאִשְׁתְּלִים בִּתְרֵין סִטְרִין). Once it was completed (כֵּיוָן דְּאִשְׁתְּלִים), they combined and generated together (אַעְדּוּ וְאוֹלִידוּ כַּחֲדָא), and were included in both sides (וְאִתְכְּלִלוּ בִּתְרֵין סִטְרִין).
The letters Alef–Mem–Shin were strengthened, these three (אִתְתְּקָפוּ אַתְּוָון א–מ–ש תְּלַת אִלֵּין), and they combined and generated three others (וְאַעֲדוּ וְאוֹלִידוּ תְּלַת אַחֲרָנִין), through cycling (גוֹ גִּלְגּוּלָא). Mem was arranged and combined and brought forth Reish (מ' אִתְתָּקַּן וְאַעְדֵּי וְאוֹלִיד ר'). Alef combined and brought forth Vav (א' אַעְדֵּי וְאוֹלִיד ו'). Shin combined and brought forth Chet (ש' אַעְדֵּי וְאוֹלִיד ח'), and everything was completed (וְאִשְׁתָּכְלַל כֹּלָּא). Again, the letters Alef–Mem–Shin (תּוּ אַעֲדוּ אַתְּוָון אִלֵּין רָזָא א–מ–ש), and they were transmuted, as from the ancient [times] (וְאִתְגַּלְגְּלוּ כְּמִלְּקַדְּמִין). Alef combined and generated and brought forth the letter Bet on the side of the west (א' אַעְדֵּי וְאוֹלִיד וְאַפִּיק אָת ב' בְּסִטְרָא דְּמַעֲרָב), then it settled in the direction of the south (כְּדֵין אִתְיָישַׁב אִיהוּ בִּסְטַר דָּרוֹם). Mem combined and generated and brought forth the letter Dalet on the side of the north (מ' אַעְדֵּי וְאוֹלִיד וְאַפִּיק אָת ד' בְּסִטְרָא דְּצָפוֹן), then it ascended between north and south (כְּדֵין אִסְתַּלָּק אִיהוּ בֵּין צָפוֹן וְדָרוֹם), and hung in the air (וְתַלְיָא בַּאֲוִירָא). Shin combined and generated and brought forth the letter Gimel (ש' אַעְדֵּי וְאוֹלִיד וְאַפִּיק אָת ג'), and it settled in the direction of the east (וְאִתְיָישַׁב בְּסִטְרָא דְּמִזְרָח), and it ascended between west and east (וְאִיהוּ אִסְתַּלָּק בֵּין מַעֲרָב וּמִזְרָח), and hung in the air (וְתַלְיָא בַּאֲוִירָא). There were found two letters Mem and Shin (אִשְׁתְּכָחוּ תְּרֵין אַתְּוָון מ–ש), hanging in the air (תַּלְיָין בַּאֲוִירָא).
