Rabbi Yehuda opens with: "The counsel (secret) of Hashem is with them that fear Him, and His covenant to make them know it." One of the explanations he offers is that people who fear sin are afraid of the sublime mysteries and therefore do not study them but they may know and understand the secrets. He talks about the world being engraved with fourty-two letters. 'Engraving' is explained as the light being covered and withheld. The letters create the world above and the world below, the world of unity and the world of duality, when the letters are then called 'mountains of separation'. Next Rabbi Yehuda returns to a discussion of 'the Urim' and 'the Tumim' that are described as the secret of seventy-two engraved letters that reveal the Light of Chochmah. Rabbi Yehuda talks about the letters Hei and Vav and how the Tabernacle was created using these letters. When he built the Tabernacle, Betzalel combined the letters and did the work with different combinations of them, also using the combinations of the letters of the Holy Name. But when he started to erect the Tabernacle he couldn't do it because only Moses knew what the letters wanted, therefore the Tabernacle was erected by Moses.