Sefer Yetzirah (Hebrew: ספר יצירהSēpher Yəṣîrâh, Book of Formation, or Book of Creation) is the title of the earliest extant book onJewishesotericism, although some early commentators treated it as a treatise on mathematical and linguistic theory as opposed toKabbalah. Yetzirah is more literally translated as "Formation"; the word Briah is used for "Creation". The book is traditionally ascribed to the patriarchAbraham, although others attribute its writing toRabbi Akiva. Modern scholars have not reached consensus on the question of its origins. According to RabbiSaadia Gaon, the objective of the book's author was to convey in writing how the things of our universe came into existence.