Tanya In Simple English – Chapter 12 -Shaar Hayichud Ve-haemuna

Now the Creations are subdivided into all their different beings and parts, merely based on the 22 letters.

Every letter manifests a specific energy from God.

Now when many letters form (like atoms into molecules) into a word, a being is formed – yet the first letter, becomes the dominant feature.

(Now the shape of every letter demonstrates the order / the shape, of its Divine flow.)

For example, the Hebrew words, “Let there be a sky” includes all the seven heavens… the many many beings and Creations as it speaks about the spiritual Beis Hamikdosh  and location where Manna comes to the Tzaddikim – the trillions and googilians of different beings and entities all came from the same word – let there be a sky… it’s only that this transposes through equivalencies in numerical values – into the individual things which are final words that come from the original.

Every combination of letters creates their own word and the first letter is the dominant entity of the word.

Similarly the same word can then transpose into another word and this would create a being of a lesser quality.

This is like the moonlight that comes to Earth which is really a reflection of the sunlight.

So the light on Earth is therefore the reflection of the reflection.

So the 10 sayings are the original light and then reflections upon reflections upon reflections, reflect.

So it goes all the way down until simple things like rocks and stones are created.

Their Hebrew names are the transpositions and substitutions of the original sayings as mentioned.