ב"ה

Atbash (System of Subsitution of Letters)

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Atbash (System of Subsitution of Letters): The most common of various systems of substitution of letters used in Kabbalah to make associations between different words and ideas. In Atbash, the first letter of the alef-bet (aleph) is replaced by the last letter (tav), the second letter (bet) by the second-to-last letter (shin), and so on. (The first two pairs of substitutions form the word "at-bash".)
Gematria is the process by which numerical values are ascribed to the Hebrew letters.
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