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The letter "Mem" is the thirteenth letter of the Hebrew Alphabet.

The letter Mem is the first letter of the word Mayim - symbolizing the fountain of the Divine Wisdom of Torah.

The closed, "Final Mem," represents the era of Moshiach as explained in Kabbalah.

The letter MEM is equivalent to forty (40).

The number forty (40) represents:

Forty days of the flood.
Forty years of wandering in the Desert.
Forty generations from Moses to the completion of the Talmud.
Forty cubits - the height of the entrance to the Sanctuary of the Temple.

Listen to the sound of Mem

Listen to the sound of End Mem

For additional insights to the Hebrew Alphabet and the mystical aspects associated with these letters visit the : Gal Einai Institute in Jerusalem.
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