The Hebrew alphabet's 22 letters carry fixed numeric values divided across three tiers: the first nine letters (Aleph through Tet) represent 1 through 9; the next nine (Yod through Tzadi) represent the tens, 10 through 90; and the final four (Qof through Tav) represent the hundreds, 100 through 400 (extended to 900 using final-letter forms). Gematria is the practice of summing a word's letters to reveal a numeric value, then comparing that value to other words or phrases that sum to the same number — on the premise that numerically equivalent words share a hidden conceptual link.