<p style='text-align: justify;'>Philosophical treatise (or commentary). Includes a discussion of the letter מ, which the text refers to as “al- ͗awsaṭ.” This description of מ is consistent with the arrangement of the “mother letters” (אמש) in Sefer Yeṣira. If this text is a commentary on Sefer Yeṣira, it is most likely by Saʿadya Gaʾon or Dunaš b. Labraṭ.</p>