By examining the letter Yud, we find that it is the essence of duality, Zeir Anpin and Malchut, male and female. The Yud is the father of all, and the source of the first ten letters, and of the ten names. The names are Yah, Yud Hei Vav Hei called Elohim, El, Elohim, Yud Hei Vav Hei, Tzva'ot (the sixth and seventh), El Chai, Adonai and Eheyeh. Next Rabbi Aba talks about the burnt offerings ritually slaughtered on the north side, about the peace offerings slaughtered on the south side, and about sin offerings and guilt offerings. He says that incense is the best of all offerings because it is offered for joy. Rabbi Elazar returns to the ten names, and tells us that they are all written in the Torah. He talks about their gradual revelation from the most concealed to the most revealed, and how important it is to write the Holy Name perfectly. He makes the connection between the names and the Sfirot. The ten names are connected together in a complete union by the secret of incense.