Second Gate. We named it "The Reason [Flavor] for Atzilut", because it explains a reason for why there are ten [Sefirot], no less and no more, and the reason for the reality of Atzilut itself. The Second Gate comprises seven chapters. Chapter 1 explains one reason according to R' Azriel and the understanding of R' Yehuda Chiyiti of this reason, and his criticism.

Chapter 2 explains another reason according to R' Yehuda Chiyiti and R' Menachem Marcanti's reason, followed by our understanding of them two and R' Azriel.

Chapter 3 explains how our Kaballah [understanding of the Sefirot] is ten, which is supported by the Talmud and other imperatives. There we are [actually] dealing with the notion of the Ten Utterances of Creation (Genesis 1:1).

Chapter 4 explains the Ten Utterances in reference to the Ten Sefirot.

Chapter 5 explains the account of "These Ten Kingdoms" in reference to the opinion in Masechet Rosh HaShana.

Chapter 6 explains the reason for Atzlilut and the numeration of Ten [Sefirot].

Chapter 7 discusses whether there can be another Atzilut or not, there we reveal the secret of Atzilut and the cosmic order [of the four supernal worlds].