According to a book called the Sefer Yetzirah (Creation of the Universe), God created the universe with 10 numbers (sephirot) and 22 letters.
"These Ten Numbers, beyond the Infinite one, have the boundless realms, boundless origin and end, an abyss of good and one of evil, boundless height and depth, East and West, North and South, and the one only God and king, faithful forever seated on his throne, shall rule over all, forever and ever.”
These are the ten emanations of number.
One is the Spirit of the Living God…
Second, from the Spirit he made Air and formed for speech twenty-two letter.
Third, Primitive Water.
Fourth, from the Water, He designed Fire, and from it formed for himself a throne of honor.
He selected three letters from the simple ones, and sealed them as forming his great Name, I H V and he sealed the universe in six directions.
Five -He looked above, and sealed the height, with I H V.
Six - He looked below, and sealed the deep, with I V H.
Seven - He looked forward, and sealed the East, with H I V.
Eight-He looked backward, and sealed the West, with V H I.
Nine-He looked to the right, and sealed the South, with V IH.
Ten-He looked to the left, and sealed the North, with H V `I"1
If the Sefer Yetzirah is not the story of creation, why
do you say Heaven is the sephirot?
It has My name written all over