זוהר שמות — דף קס ע”א

Letters rotate in the construction of the Tabernacle, and the letter Kof transforms into the goat-hair coverings that cover the Tabernacle. The name Shadai was formed from these letters, and in it rests the protection of Israel. The ATbash cipher reveals that tohu vavohu is encoded as Kof-Resh-Ayin Shin-Tet-Nun, a secret hidden within the Torah. The rotating letters in the Tabernacle’s construction reveal the true secrets of creation as they truly are.