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In acronyms, NE (LH:79), short for “numerically equivalent”, aka "numerical value" (King, 1864), refers to the isopsephy (Greek alphabet), or gematria (Hebrew alphabet), number value sum of a word, i.e. the number sum of the values of the letters in the word. Words that have the same number value, e.g. theta and Helios have the value of 318, are said to be “numerically equivalent”, oftentimes being code for a double secret meaning, a word cypher method of sorts, e.g. the symbol of letter theta is "Θ", the Egyptian sun god symbol; hence all Θ-based (Th-based) words tend to be either god or heat related, e.g. theology or thermometer. The method of making words that are numerically equivalent was employed by the Greeks, adopted by the Hebrews, both most likely borrowed from the Egyptians and their method of assigning “secret names” to people and gods.


The following are quotes:

“The names Abram and Brahma are equivalent in numerical value.”
Charles King (1864), The Gnostics and Their Remains, Ancient and Mediaeval (pg. 13) [1]

End matter


  1. King, Charles. (1864). The Gnostics and Their Remains, Ancient and Mediaeval (pg. 13). Publisher.
Theta Delta ics T2.jpg