Version A, considered by Adolf Jellinek to be the older form, and by Bloch to be of a much more recent origin, introduces the various letters as contending with each other for the honor of forming the beginning of creation. It is based upon Genesis Rabbah 1 and Shir haShirim Rabbah on 5:11, according to which Aleph complained before God that Bet was preferred to it, but was assured that the Torah of Sinai, the object of creation, would begin with Aleph ; it, however, varies from the Midrash Rabbot. The letters, beginning with the last, Tav, and ending with Bet, all assert their claim to be the first letter in the Torah:
First, Tav : it is told that it will be the mark on the forehead of the wicked.
Then Shin, as the initial letter of Shem and Shaddai, puts in its claim: it is told that it is also the first letter of sheker.
Resh as the initial letter of rosh next makes its demands, but it is told that rosh or Resh also occurs in evil things, and is the initial also of resh'a.
Next comes Kof, as the beginning of Kadosh, but it is also the first letter of Kelalah.
So all the remaining letters complain - each having some claim, each immediately refuted - until Beth, the initial letter of berakhah, is chosen. Whereupon Aleph is asked by the Most High why it alone showed modesty in not complaining, and it is assured that it is the chief of all letters, denoting the oneness of God, and that it shall have its place at the beginning of the Sinaitic revelation. This competition is followed by an aggadic explanation of the form of the various letters and by interpretations of the different compositions of the alphabet: ATav BSh, AHetSam BTetAyin, and AL BM.
Version B of ''Alphabet''
Version B is a compilation of allegoric and mystic Aggadahs suggested by the names of the various letters, the component consonants being used as acrostics.
Aleph suggests truth, praise of God, faithfulness, or the creative Word of God or God Himself as Aleph, Prince and Prime of all existence; at this point chapters from mystic lore on Meṭaṭron-Enoch, etc., are inserted.
Beth suggests house, blessing, contemplation, which is prized as superior to the study of the Law.
Gimel suggests gemilut hasadim, especially God's benevolence, and the rain of God's mercy and His majesty in the heavens.
Kof also represents Moses as the one who circumvented the stratagems of Pharaoh
Resh suggests God as the rosh, the head of all
Shin recollects the breaking of the teeth of the wicked.
Tav recollects the insatiable desire of man unless he devotes himself to the Torah, the Law.
Critical assessment of versions
Both versions are given as a unit in the Amsterdam edition of 1708, as they probably originally belonged together. Version A shows more unity of plan, and is older. It is directly based upon, if not coeval with, Shabbat 104a, according to which the schoolchildren in the time of Joshua ben Levi were taught in such mnemonic forms which at the same time suggested moral lessons. Jellinek even thinks that the Midrash was composed with the view of acquainting the children with the alphabet, while the Shavuot festival furnished as themes God, Torah, Israel, and Moses. On the other hand, version B shows no inner unity of plan, but is simply a compilation of aggadic passages taken at random from these and other kabbalistic and midrashic works without any other connection than the external order of the letters of the alphabet, but also based on Shabbat 104a. Jellinek has shown the time of its composition to be comparatively modern, as is evidenced by the Arabic form of the letters and other indications of Arabic life. It has, however, become especially valuable as the depository of these very kabbalistic works, which nearly fell into oblivion due to the grossly anthropomorphic views of the Godhead expressed therein, which offended to the more enlightened minds of a later age. For this reason, the Alphabet of Rabbi Akiva was severely attacked and ridiculed by Solomon ben Jeroham, the Karaite, in the early 10th century. Version A was likewise known to Judah Hadassi, the Karaite, in the 13th century. As to Rabbi Akiva's authorship, this is claimed by the writers of both versions, who begin their compositions with the words, "R. Akiva has said." The justification for this pseudonymous title was found in the fact that, according to the Talmud, Moses was told on Sinai that the ornamental crown of each letter of the Torah would be made the object of halakhic interpretation by Rabbi Akiva, and that according to Genesis Rabbah 1, he and Rabbi Eliezer as youths already knew how to derive higher meaning from the double form of the letters. In fact, there exists a third version, called Midrash de-Rabbi Akiva al ha-Taggin ve-Tziyunim, a Midrash of Rabbi Akiva treating on the ornamentations of the letters of the alphabet with a view to finding in each of them some symbolic expression of God, Creation, the Torah, Israel, and the Jewish rites and ceremonies. This version is published in Jellinek's Bet ha-Midrasch v. 31–33.
