In the Biblical Hebrew language, each of the 22 letters ascribed to GOD has a value. Unlike English letters that are mere symbols, each of GOD’s letters are associated with a personal name comprising 2 to 4 letters. The name of each letter corresponds to a numerical value called “extended value”.
Example 1: The Biblical letter “א” has a value of 1 and is pronounced like “A.” Its name is Alef אלף with an extended value 111=א1+ל30+ף80.
Example 2: The Biblical letter “ק” value is 100, pronounced like “K.” Its name is Kuf קוף extended value 186=ק100+ו6+ף80.