THE ORIGIN OF LETTERS AND NUMERALS.

The Hebrew alphabet originates from the alphabet known as Arabic, which the Arabs themselves used to call sūri. By sūri, the term apparently meant Assyrian. The so-called Arabic alphabet originally consisted of only seventeen letters. It was seemingly invented to represent the Assyrian-Babylonian language, which consisted of seventeen or eighteen sounds; hence the name “sūri.” When the Arabs—whose original alphabet was the Himyarite An ancient South Arabian script used in what is now Yemen., consisting of twenty-eight letters—adopted the “sūri” alphabet, they assigned two or even three sounds to some “sūri” letters, and such letters are now counted as two or three distinct letters.

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Since, according to the Book of Formation original: "Sefer Yetzirah", the Hebrew alphabet consists of ten double letters and twelve simple letters, two sounds must be ascribed to each double letter and only one sound to each simple letter, without regard to their conventional value in Arabic.

The best transliteration of the double letters is as follows:
א Aleph = e, א = o
ב Beth = b, ב = v
ג Gimel = g, ג = as English j (?)
ד Daleth = d, ד = th as in “the”
ו Waw = u, ו = w
כ Kaph = k, כ = German ch or Arabic ḫ A raspy "kh" sound made in the back of the throat.
פ Pe = p, פ = f or ph
ר Resh = r, ר = r or Arabic ġ A voiced gargling sound, like the French 'r'.
ש Shin = sh, ש = French j (?) A soft "zh" sound like in the word "pleasure."
ת Tav = t, ת = th as in “think.”

The best transliteration of the simple letters is as follows:
ה He = h
ז Zayin = English z
ח Heth = ḥ A heavy, breathed "h" sound (Arabic ḥ).
ט Teth = t
י Yod = German i A long "ee" sound.
ל Lamed = l
מ Mem = m
נ Nun = n
ס Samekh = s
ע Ayin = a
צ Tzade = tz
ק Qoph = k

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After providing this division of the letters, the Book of Formation shows how, from these twenty-two letters, all the words that have ever existed or ever will exist can be formed.⁵)

⁵) See text, sections 5, 6 and 7.