The letter 𐤁 (bayat) or B/b is the second letter in the Afroasiatic language known as Paleo-Hebrew (Ābarayat). The letter has been equated with the letter B and the letter V in the English language. However, the letter V is mostly associated with Modern Hebrew because of the sound, whereas it originally came from a branch of the Paleo-Hebrew letter we associate with U in the English language.

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Dictionary Entry for 𐤁 (b)