BS"D

RABBI MOSHE BEN YA'AQOV CORDOVERO’S SEFER PARDES RIMONIM

Rabbi, philosopher and early Kabalist. Cordovero was a student of Joseph Caro and a teacher of Isaac Luria. His classic Pardes Rimonim (Orchard of pomegranates) which he completed when he was just 27 (completed 1548), developed for the first time a Kabalistic system.

In the 27th section, Sefer HaOtiyot (The Book of Letters), he writes of the Remez (intimations, hints) of the 22 Otiyot as 22 separate realities. That when it comes to the Hebrew Alefbet, there is not such thing as merely "symbol", that the Kabalah teaches us the Holy Letters are higher & higher - or deeper & deeper - manifestations of realities.
There are 22 realities, one for each letter of the alefbet.
& that each letter is simply a body representing something higher. Because to be in this world, the physical world, everything & everyone must take on a levush, wear a physical garment. Angels, for example, when they leave the Creator & come to Earth with their missins, wear a lavush of light so they may do their work here.
The physical scroll of the Sefer Torah, made of skin & sinew & ink, is the lavush of Torah. That is how the stories & the wisdom stay manifested in this world, by taking the form of a Sefer. & Torah is the lavush of G@d.

The Garment, the Levush, is the P'shat/surface Torah learning. The stories, the literal acts.
The Body, the Guf, is the Remez/hints of deeper Torah learning. The everyday human practice of mitzvot.
The Soul, the Neshamah, is the Drush/interpretation of Torah learning. It is the soul of the text.
The Soul of the Soul, Neshamah shel Neshamah, is the Sod/mysteries of Torah learning. The secrets of the Letters conceal G@d.

The acronym for P'shat, Remez, Drush & Sod, is P-R-D-S. Pardes.