28 We Have Ordained That These Shall Be The Manifestations Of The Letter Ha #16
Known as the Ayyam-i-Ha (the Days of Ha), the Intercalary Days have the
distinction of being associated with the letter Ha. The abjad numerical
value of this Arabic letter is five, which corresponds to the potential
number of intercalary days.
The letter Ha has been given several spiritual meanings in the Holy
Writings, among which is as a symbol of the Essence of God.