Happy are you, O Keilim. That the world is split into three: heavens, lands, and seas. And the land is called "all" [kol, כל] since it includes all the creatures and all the plants and all the silent things [rocks etc.] - and all that is in the land is tamei. And the sea includes all the tahor things, since everything in the sea is tahor, and everything that was made tamei from something on land is purified in the water, like a person and those items which become tahor from immersion. Heavens, these are the nine firmaments that are known to all who know. And included in them are the eleven, nine firmaments and land and sea. And corresponding are the atba"sh [alef/tav, bet/shin, gimmel/reish, daled/kuf, hey/tzadi, vav/pey, zayin/ayin, chet/samech, tet/nun, yud/mem, kaf/lamed]. Nine corresponding to the nine firmaments, yud/mem corresponding to the sea [yam, ים], and kaf/lamed [kol, כל] which corresonds to the land which is called "all". It turns out that a"t ba"sh ya"m from the beginning, and only after this ko"l which corresponds to the earth. But Keilim [כלים], happy are you, O Keilim that from the beginning "all" [כל] and after that yam [ים], since in Keilim [כלים] there are the words kol yam [כל ים] which enters in tumah in the word of kol (corresponding to the land, and all that's in the land is tamei) and departs in tahara with the word yam since all that is in the sea is tahor and that of the land is made tahor by the sea.