B = house
letters of the alphabet...
It was in Phoenicia that the Egyptian hieroglyphic image of 'house' was streamlined, down to a 'letter' which merely sounded the initial sound b of the Semitic word beth, 'house'.
Here is a useful table, from Number Words and Number Symbols by Karl Menninger
The development of alphabetical writing, from the Egyptian (column 1)through the Poenician (2) to the Hebrew (3), Greek (7), Latin (11) and Germanic (12) alphabets. The Greeks gave their letter numerical values(9), and the Hebrews (5) adopted a similar pattern. Column 13 shows the numerical values assigned to the Runic characters.
*see also (m = 40) ~ http://andrewcrane.posterous.com/mem



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