Sepher Yetzirah (Book of Formation) - Westcott

He caused the letter Aleph The letter Aleph represents Air to reign over the Air, crowned it, and combining it with the others, formed the atmosphere in the universe, the temperate season in the year, and the chest (containing the lungs for breathing air) in Man: the male with the combination A.M.S., and the female with S.M.A.

He caused the letter Mem The letter Mem represents Water to reign in Water, crowned it, and combining it with the others, formed the earth in the world, cold in the year, and the belly in man, both male and female; the former with the combination M.A.S., and the latter with M.S.A.

He caused Shin The letter Shin represents Fire to reign in Fire, and crowned it, and combining it with the others, sealed with it the heavens in the universe, heat in the year, and the head in man, both male and female original: ³⁸ refers to a specific manuscript citation or commentary note.