Tafsiran Ayub 28:27: Rashi

Then He saw He saw it, looked at it, and with its counsel made everything.

and counted it He counted its letters, the double ones [such as בּב] and the simple ones, the first one (א), middle one (מ), and the final one (ת). אֶמֶת, is the seal of the Holy One, blessed be He. And so with the remaining orders He created everything with these letters. Everything is explained in the secret of Sefer Yetzirah.

prepared it He prepared it [wisdom] for the Creation.