  3. Ma’amar Yiqqawu ha-Mayim  The title of this work might be translated as: “Treatise on [the Verse]: Let the waters be gathered (Gen 1:9)” or: “The [Divine] Saying: Let the waters be gathered (Gen 1:9)”. It was completed after the commentary on Ecclesiastes, possibly in 1221 or 1231. Like the commentary on Ecclesiastes, it is digressive and exegetical, although in general it follows the order of Guide of the Perplexed, part III. Ibn Tibbon begins this work with a cosmological question—why is the earth not covered entirely by water—and then proceeds to answer this and related questions in relation to verses from Genesis, Isaiah, Ezekiel, Job, and especially the Book of Psalms.