Rabbi Yehuda and Rabbi Yosi talk about King Nebuchadnezzar ,who made the image that he saw in his dream, which had a head of gold and silver and brass. Rabbi Yosi says the mystery of the Tabernacle is in these three metals. Discussion ensues of the numbers three and four, some things being found in the tabernacle in groups of two, three, four, or even one. But three is the most important, since there are three orders that spread into the four directions of the world. An extended explanation follows of the significance of all the 22 letters of the alphabet plus those 5 letters that are different at the end of words, and how they move and interact and represent various Sfirot. The letters are also divided into male and female letters, the males comprising the waters above and the females comprising the waters below, making a complete unity. The numbers three, nine and twenty-seven are heavily emphasized, as are the four directions.