18) In general, it is important to know that the twenty-two letters are generally subdivided into three stages, that is: "Binah", "Tifereth" and "Malchut" (the Sephiroth Intelligence, Beauty and Kingdon); for, above Intelligence, there are no vessels which are the letters. The twenty-two letters, which are in "Binah" are called big letters (in size.) The twenty-two letters in "Tifereth" are the letters when they fall in their natural order and usual size. The twenty-two letters which are in "Malchut" are small letters (in size.)
In this manner, these letters, in turn, are subdivided separately into three categories in each one of the three Sephiroth. This is because each one of the Sephiroth "Binah", "Tifereth" and "Malchut" has a "Binah", "Tifereth" and "Malchut" of her own; that is to say: the twenty-two letters, which are in "Binah" are subdivided into "Binah", "Tifereth" and "Malchut" of "Binah" herself. This means that the twenty-two letters fall into three categories: singles, decimals and hundreds. The singles: from "Aleph" to "Tess". They are the nine Sephiroth of "Binah" and the decimals: from "Yood" to "Zade", are the nine Sephiroth of "Tifereth". The letters which are hundreds belong to the "Nukvah" ("Malchut"). This is why in "Malchut" there are but four letters: ק,ר,ש,ת, "Koof", "Reish", "Shin" and "Tav". The reason for this is that "Malchut" enclothes the four lower Sephiroth of "Tifereth" which extend from the chest of "Tifereth" downward. These four Sephiroth are the "N.H.I.M" of "Tifereth", meaning "Netzach", "Hod", "Yesod" and "Malchut" (Triumph, Glory, Foundation and Kingdom.) The "Koof" and the "Reish" symbolize "Netzach" and "Hod"; whereas the "Snin" and the "Tav" are symbolic of "Yesod" and "Malchut".
19) Although it is known that there is a reversed arrangement of the letters, that is, the singular letters are, at times, attributed to "Nukvah" ("Malchut") and not to "Binah" and hundreds to "Immah" ("Binah") and not to "Malchut", this can be explained thus: It is because the vessels which are superior in quality (the Letters from "Aleph" through "Tess") manifest first; whereas, as far as the lights are concerned, a contrary rule applies, meaning that it is the lower lights that are revealed first and enter the superior vessels.
Hence, at this stage, although the superior vessels appertain to "Binah"; yet, because the vessels contain the light of "Malchut", they are deemed to belong to "Malchut".
20) However, when all three categories of the vessels are filled with their respective lights, then the order of the vessels becomes reversed. Their supernal light "Neshamah" occupies the superior vessels. The light of "Rooach" enters "Tifereth" where the decimal letters have their abode.
21) In conclusion, the light of "NEFESH" occupies the last part of the letters of the Hebrew alphabet: "Koof", "Reish", "Shin" and "Tav" (hundreds). Thus, it has been made apparent that when the light permeates all the vessels, the four letters: "Koof", "Reish", "Shin" and "Tav", although they are the letters that belong to "Malchut", can also be designated as the letters belonging to "Binah" because the supernal light "Binah" will enter into a "Partzuf" only after the lastfourletters of the Hebrew alphabet: "Koof", "Reish", "Shin" and "Tav" become completed and do thus manifest.
22) In the main, this explains why it is that these fourLetters bear this relationship to the Sephirah "Binah", who always awaits the completion of these four letters in order that her light "Neshamah", can find room in the "Partzuf", (Spiritual Person).
23) Another reason can be supplemented as to why these letters are related to "Binah". Since the absence of the light of "Binah" from a "Partzuf" is due to the absence of the four letters, as a result, the lower letters can be correctly assigned to "Binah".