There is a high degree of mystery and uncertainty surrounding the alignment of the ten sefirot of the Sefer Yetzirah to the ten sefirot of the kabbalistic Tree of Life. This is especially the case regarding the assignment of the highest sefirot. There are two main schools of thought...
1. Keter: (Alef, א) Breath
2. Hockmah: (Maym, מ) Water from Breath
3. Binah: (Shin, ש) Fire from Water
And...
1. Keter: (Alef, א) Breath
2. Hockmah: (Shin, ש) Fire from Water
3. Binah: (Maym, מ) Water from Breath
As you can see, it's generally agreed that 'Breath' (Alef, א) is associated with Keter, but some kabbalists associate 'Water from Breath' (Maym, מ) with Hockmah, while others associate it with Binah.
The former appears to be the more logical choice because the phrase "Water from Breath" suggests that Water (Maym, מ) has to come after Breath (Alef, א), and the phrase "Fire from Water" suggests that Fire (Shin, ש) follows after Water (Maym, מ). (This is also the natural order in which the three Mother letters occur in the Hebrew alphabet.)
Here is how I understand the meaning of the Sefer Yetzirah in this regard...
The Sefer Yetzirah states:
These are the Ten Sefiroth of Nothingness [Heb: BLYMH, בלימה]:
The Breath of the Living God
Breath from Breath
Water from Breath
Fire from Water
Up down east west north south. [SY. 1:14]
The meaning of the curious word 'belimah' [Heb: BLYMH, בלימה] is ambiguous and uncertain. It's usually interpreted as BLY MH—meaning 'without what?'. This is generally translated into English as 'nothingness'.
I interpret the word differently however.
In the early part of the book Zohar the Hebrew word MY (Mi, מי) is understood to symbolize the third sefirah Binah, while MH (Mah, מה) is associated with the tenth sefirah Malkut. For example...
"That extremity of heaven is called Mi, but there is another lower extremity which is called Mah (What?)... Of a surety the veiled One, the most high, the sum of all existence will heal thee and uphold thee—Mi, the extremity of heaven above, Mah, as far as the extremity of heaven below. And this is the inheritance of Jacob, he being the "bolt that passes from extremity to extremity" (Exod. XXVI, 28), that is, from the higher, identical with Mi, to the lower, identical with Mah, as he occupies a position in the middle."
[From: Soncino Zohar, Prologue 1b.]
"10. Mi MEANS the extremity of heaven above, WHICH IS YISRAEL - SABA
AND TEVUNAH; Mah MEANS the extremity of heaven below, WHICH IS
MALCHUT. And this is what Ya'akov, WHO IS ZEIR-ANPIN, inherited, as
he was "the bolt that passes from extremity to extremity" (Shemot
26:28). From the extremity above, which is Mi, down to the extremity
below, which is Mah. Because he stands in the middle, BETWEEN
YISRAEL - SABA AND TEVUNAH, TO MALCHUT. And because of this, Mi
created these! BECAUSE YISRAEL - SABA AND TEVUNAH who are called Mi,
CREATED ZEIR-ANPIN AND NUKVA WHO ARE CALLED ALEPH, LAMED, AND HEI."
[From: The Zohar, Kabbalah Center Edition.]
Therefore, the word BLY-MH can be interpreted to mean 'without Malkut'. Therefore, the oft-repeated phrase of the Sefer Yetzirah "ten sefirot belimah" can be interpreted to mean "ten sefirot without Malkut" (i.e. excluding Malkut).
So, if there are ten sefirot without the sefirah Malkut what are they?
Before we enumerate the ten sefirot, consider verse 1:4 of the Sefer Yetzirah:
Ten Sefirot of Nothingness
ten and not nine
ten and not eleven
Understand with Wisdom
Be wise with Understanding
Examine with them
and probe from them
Make [each] thing stand on its essence
And make the Creator sit on His base. [SY. 1:4]
Firstly, note in verse 1:4 the unusual phrase "Understand with Wisdom; Be wise with Understanding". This phrase combines the names of the two sefirot Binah ('Understanding') and Hockmah ('Wisdom'). This phrase is a clue that tells us that we must include the sefirah Da'at among the sefirot (even though it is not actually enumerated as one of the ten).
My reasoning relates to the kabbalistic principle that when Hockmah combines with Binah, the sefirah Da'at emerges within the Abyss of the Tree of Life. I believe that this is what SY 1:4 is hinting at.
Da'at is the 'base' (referred to in verse 1:4 above) that the 'Creator' must sit upon. The Creator (i.e. 'Macroprosopus') is represented by the three supernal sefirot of the Tree of Life. The three supernals—Keter, Hockmah, and Binah, are supported by the sefirah Da'at as they hover over the Abyss.
The six 'directional' sefirot (as described in the Sefer Yetzirah) are generally recognized as corresponding to the six sefirot directly below the Abyss of the Tree of Life—i.e. the sefirot from Hesed to Yesod. I agree with this designation.
The first four sefirot mentioned in the Sefer Yetzirah, however, do not so obviously align themselves with the (now) standardized version of the Tree of Life diagram.
To assign the first four sefirot to the Tree of Life diagram we must find and interpret the clues hidden within the text of the Sefer Yetzirah.
The first four sefirot are specifically discussed in verses 1:9 to 1:12.
The first thing to notice is that verses 1:10 to 1:12 (enumerating the 2nd, 3rd, and 4th sefirot) are distinctly different from verse 1:9 (which delineates the 1st sefirah).
Verse 1:9 describes the first sefirah as "the Breath of the Living God", "The voice of breath and speech", and "the Holy Breath".
Ten Sefiroth of Nothingness:
One is the Breath of the Living God
Blessed and benedicted is the name
of the Life of Worlds
The voice of breath and speech
And this is the Holy Breath. [SY. 1:9]
This 'Holy Breath' refers to the divine force that is used by the Creator to "engrave and carve" the next three sefirot. All three of the following verses (i.e. verses 1:10 to 1:12) contain the phrase "With it He engraved and carved...".
What does "it" refer to in the phrase: "With it He engraved and carved"?
It is the 'Holy Breath'.
In fact, it is stated openly in the Sefer Yetzirah that the Holy Breath (also called "the Voice of Breath and Speech") is used to 'carve'...
Twenty-two Foundation Letters
He engraved them with voice
He carved them with breath... [SY. 2:3]
(See verse 1:10 quoted below.)
In other words, the 'Holy Breath' is used by the Creator to form the 2nd, 3rd, and 4th sefirot.
The first sefirah, the Holy Breath, symbolizes the in-breath of the Creator Who subsequently breathes out the Holy Breath in order to manifest the Creation (i.e. by carving out the remaining sefirot). The Holy Breath corresponds to Ain Sof (the 'Limitless')—the unknown realm into which the essence of the Creation will return when the Creator next inhales His divine Breath.
The Sefer Yetzirah indicates that Ain Sof must be included in the counting of the sefirot when it states...
Ten Sefirot of Nothingness:
Their measure is ten
which have no end [Ain Sof, אין סוף]... [SY. 1:5]
The phrase 'no end' is Kaplan's English translation of the Hebrew 'Ain Sof'. In other words, the esoteric meaning is: 'Their measure is ten, which includes Ain Sof'. So the verse can be translated as...
Ten Sefirot without Mah [Malkut]:
Their measure is ten
which includes Ain Sof [אין סוף]... [SY. 1:5]
Following Ain Sof, the next three sefirot are described as follows:
Two: Breath from Breath.
With it [i.e. the Holy Breath] He engraved and carved
22 Foundation Letters
Three Mothers
Seven Doubles
and Twelve Elementals
And one Breath is from them. [SY. 1:10]
Three: Water from Breath.
With it [i.e. the Holy Breath] He engraved and carved
[22 letters from]
chaos and void
mire and clay
He engraved them like a sort of garden
He carved them like a sort of wall
He covered them like a sort of ceiling
[And He poured snow over them
and it became dust
as it is written
"For to snow He said, 'Become earth'" (Job 37:6).] [SY. 1:11]
Four: Fire from Water
With it [i.e. the Holy Breath] He engraved and carved
the Throne of Glory
Serafim, Ophanim, and holy Chayot
and Ministering angels
From these three He founded His dwelling
as it is written:
"He makes His angels of breaths,
His ministers of flaming fire" (Psalms 104:4). [SY. 1:12]
In all three of these verses the sefirot are firstly named...
2. Breath from Breath ("22 Foundation Letters")
3. Water from Breath ("22 Letters from Chaos and Void")
4. Fire from Water ("The Throne of Glory")
...and then their formation is described in terms of the exhalation of the Holy Breath as it 'engraves and carves' their attributes. This is made clear in verse 1:10 where it states: "With it He engraved and carved 22 Foundation letters...And one Breath is from them". The 'Breath' that is "from them" is 'Breath from Breath' which emanates from this sefirah after the '22 Foundation Letters" have been "engraved and carved" by the Holy Breath (i.e. of verse 1:9).
Notice in verse 1:12 (above) the inclusion of the phrase "Throne of Glory"—a well-known significator of the sefirah Binah. That is a BIG clue.
Verse 1:12 also contains the phrase "From these three He founded His dwelling".
What does this mean—"from these three"?
It means that the Creator built His dwelling (or 'House') from the 2nd, 3rd, and 4th sefirot (i.e. 'the last three mentioned sefirot').
The phrase "His dwelling" specifically refers to the sefirah Da'at (plus the six lowest sefirot of the Tree of Life).
The seven lower sefirot (including Da'at) are associated with the seven Double letters of the Hebrew alphabet, just as the three sefirot above them are associated with the three Mother letters.
The sefirah Da'at (which is not enumerated in the Sefer Yetzirah because it is 'concealed') is associated with the first Double letter—i.e. the letter Bayt, ב, meaning 'House', or 'dwelling'. The lower six sefirot are associated with the other six Double letters.
Thus, when it is stated in SY verse 1:12... "From these three He founded His dwelling", it is actually saying: 'From these last three mentioned sefirot He created the sefirah Da'at and the six sefirot below the Abyss'.
The phrase "He founded His dwelling" refers to the 'dwelling' (Bayt, ב) that extends from Da'at through the next six 'directional' sefirot of the Tree of Life. The six directions establish a three-dimensional space, enclosed on all sides, that together serve as a 'dwelling'.
The letter Bayt (as Da'at) is itself specifically referred to (in the Sefer Yetzirah) as the Holy Palace, or Temple (Heb: HYKL HQVDSh, היכל הקודש). It represents the 'inner sanctum'—the most sacred 'room' of the House. In my view, the term Holy Temple as used in the Sefer Yetzirah, does not refer to the sefirah Malkut as many kabbalists appear to believe. As I mentioned above, the ten sefirot of the Sefer Yetzirah do not include the sefirah Malkut.
Seven Doubles: BGD KPRT
Up and Down
East and West
North and South
And the Holy Palace precisely in the center
and it supports them all. [SY. 4:4]
The term 'Holy Palace' (or more correctly: 'Holy Temple') does NOT refer to one of the ten enumerated sefirot of the Sefer Yetzirah, because as we know, the ten sefirot are comprised of the first four sefirot (as delineated in SY verses 1:9 to 1:12), and the six directional sefirot: "Up and Down, East and West, North and South" (as stated in verse 1:14 quoted above). In other words, the Holy Temple signifies something that is supplementary to the ten sefirot.
Interestingly, when we total the Hebrew letter values of the term 'holy temple' we derive:
HYKL QVDSh = היכל קודש = 475
...while the value of the Hebrew word "Da'at" is:
DOTh = דעת = 474.
Since the traditional rules of gematria allow for a difference of 1 unit, this result is quite significant.
The Sefer Yetzirah employs the phrase 'Holy Temple' in reference to the historical Temple in ancient Jerusalem. The destruction of the Holy Temple in the year 70 CE is analogous to the exclusion (or disappearance) of Da'at as a sefirah. Traditionally, the destruction of the Temple is said to have caused a spiritual schism between Israel and the Creator because it meant that the 'Divine Presence' (i.e. the Shekinah) lost Its official dwelling place. Similarly, the exclusion of Da'at as a sefirah severs the link between the microcosm (i.e. lower sefirot) and the macrocosm (i.e. higher sefirot). More specifically, without Da'at to bridge the Abyss, the sefirah Binah (Who represents the Higher Shekinah) is unable to descend into the microcosmic realm and inform the Lower Shekinah (i.e. Malkut).
The Sefer Yetzirah describes the process of 'formation' (or 'creation') and the sefirah Malkut symbolizes the final result of the creative process. In other words, the sefirah Malkut (symbolizing the 'world of Assiah') is an appendage to the Tree of Life that emerges only after the yetziratic processes are complete. That is why the creative formulae (i.e. the six 'seals') given in Sefer Yetzirah 1:15 are derived from YHV (Heb: יהו), and not YHVH (Heb: יהוה). The final Heh (ה), representing Malkut, is not included in the formulae.
Bayt (as Da'at) "supports" the other six Double letters by holding them all together in focus, like the corner stone of the House of the Creator. One can also imagine Da'at metaphorically as a hanging basket that contains within itself the six lower sefirot. It is located "precisely in the centre" [SY. 4:4] of the yetziratic Tree of Life (i.e. when the first sefirah—the Holy Breath—is included). (See the diagram below.)
The six 'directional' sefirot are the beams (the 'mighty cedars' mentioned in the Zohar) that together construct the 'cube of space' (or magic octahedron) which is a symbol of the Creator's House. Da'at symbolizes the House (i.e. the Universe) in its entirety and is therefore unable to be perceived except by the Creator who 'sits' upon it.
Thus, the ten sefirot (as enumerated within the Sefer Yetzirah) are as follows:
These are the Ten Sefiroth Belimah (i.e. 'without Malkut'):
The Breath of the Living God
Breath from Breath
Water from Breath
Fire from Water
Up down east west north south. [SY. 1:14]
...which translates to the Tree of Life as...

1. [Ain Sof] - The Breath of the Living God (The Holy Breath) - Alef, א (Air)
2. Keter - Breath from Breath - Alef, א (Air)
3. Hockmah - Water from Breath - Maym, מ (Water)
4. Binah - Fire from Water - Shin, ש (Fire)
Da'at ('concealed' and un-enumerated) - Bayt, ב (Saturn)
5. Hesed - South - Gimel, ג (Jupiter)
6. Geburah - East - Dalet, ד (Mars)
7. Tifaret - Up - Kaf, כ (Sun)
8. Netzah - West - Peh, פ (Venus)
9. Hod - North - Raysh, ר (Mercury)
10. Yesod - Down - Tav, ת (Moon)
Blessings,
Patrick. [Sept, 2008.]
[Updated: 5th May, 2012]