Counted: the ten sephiroth belimah, the ten fingers, the ten utterances of creation, the ten commandments. In the letter-values 10 is yod.
Meaning
Ten is the number of the sephiroth and the first number that needs a new place in the decimal series — which is exactly the tradition's point about it: ten is where counting turns over, and the sephiroth are described as ten and not nine, ten and not eleven. The Mishnah's ten utterances and the ten fingers are the same structure at the scale of speech and of the body, and the ten commandments are the same structure at the scale of the law.