200 80 60
Gematria: 340
Sepherot Belimah

       The last assertion that ends the 1st verse is: "Created he all with three Sepharim: Sepher and Sephour and Sipour (Sephour: that which is counted: Sipour: that which is related).

       The reader has in front of her the gamut of interpretation of the signs of the world gathered toghether into their whole. Does not one speak of "The Book of Nature"? Does not one speak of "Interpreting the Universe"? Is not the celestial "sphere" putting the observer in the middle of his own space, a current expression?

       We recognise the three Sepharim of the world in perpetual creation: they are the sphere of numbers where everything is in mathematical equations; the physico-chemical sphere of formulae for the constitution of bodies and their transformations, and finally, the Sipour where the events of life, death and existence are inscibed.
Suares, Sepher Yetsira, 1976 p.67

Three Sepherim
Sepher Text World (Space) Form of Letters
Sephar Number Year (Time) Numerical Value
Sippur Communication Soul (Spirit) Pronounciation/Name of Letters
Kaplan: Sefer Yetzirah p.20 Contents