The Kabbalistic classic, Sefer Yetzirah (Book of Formation), teaches that creative consciousness exists in three states (space, time, and soul), which are reflected in the form, name, and numerical value of each letter. Rabbi Yisrael Ba'al Shem Tov (founder of the Chassidic movement) taught that each letter also exists in each of the three dimensions of Worlds, Souls, and Divinity.

Through Rabbi Ginsburgh's treatment, based on these teachings, the alef-beit emerges from this work as the key to opening up the entire panorama of Jewish spirituality.