Chapter 5, Verse 3

3. Twelve elementals: Hey, Vav, Zayin, Chet, Tet, Yud, Lamed, Nun, Samech, Ayin, Tzaddi, Kuf. Their foundation is that He engraved them, carved them, permuted them, weighed them, and transformed them, and with them He formed twelve constellations in the universe, twelve months in the year, and twelve directors in the soul (person), male and female.

Once again we are reminded of the steps of engraving, carving, permuting, weighing, and transforming in the formation of the universe. The last sentence in this verse then indicates how this pattern of twelve replicates itself in each part of the triad of space, time, and observer.