28. We have ordained that these … shall be the manifestations of the letter Há # 16
Known as the Ayyám-i-Há (the Days of Há), the Intercalary
Days have the distinction of being associated with “the letter
Há”. The abjad numerical value of this Arabic letter is five,
which corresponds to the potential number of intercalary
The letter “Há” has been given several spiritual
meanings in the Holy Writings, among which is as a
symbol of the Essence of God.