Both letters values and words values are based on 11-digits counts

Words values are 11 digits
Letters values are 33 digits (11 x 3)

The sum of digits of numbers from 1 to 11 = 48
The sum of numbers from 1 to 11 = 66

The sum of words digits = 48
The sum of letters digits = 66

The sum of odd digits of words and letters = 48
The sum of even digits of words and letters = 66

The sum of starting and ending digits of words and letters = 48
The sum of other digits = 66

48 + 66 = 114 = 19 x 6 (Count of Quranic chapters and count of basmala in Quran as well)

** Also note that the sum of digits of total value 786 is (21)

(21)(66) = 19 x 114

** Note that 21 is the inverse of 12 the sum of digits of ALLH, also the sum of unique digits and total digits (9+12 = 21)
** Also note that 3alyha tes3at 3ashar (12,21) represents ALLH sum of digits, as total, and as sum of total and unique

21 is direct signature for sum of digits of ALLH (21 inverse of 12, and 21 = 9+12 “sum of unique letters and total letters of ALLH”)

66 & 48 are direct signatures for ALLH

The value of ALLH is simply 66 (1+30+30+5)

while 48, plays the binding role

The sum of digits of 4 letters of word ALLH = 12

4 x 12 = 48

The word is represented as 2 digits for word value, 6 digits for letters values, representing 4 letters

2 x 6 x 4 = 48

** Also note 264 = 66 x 4
** Also note 264 corresponds with positive digits of 26040 (bsm) the first word in Basmala
** Also note 264 corresponds with (26,40) which are the sum of odd & even digits of letters values of Basmala (26+40 = 66)

The digits of first & 2nd letters are 1 & 3 spelling out 13
The digits of 3rd & 4th letters are 3 & 5 spelling out 35

13 + 35 = 48

The digits of first & 3rd letters are 1 & 3 spelling out 13
The digits of 2nd & 4th letters are 3 & 5 spelling out 35

13 + 35 = 48

The digits of first & last letters are 1 & 5 spelling out 15
The digits of 2nd & 3rd letters are 3 & 3 spelling out 33

15 + 33 = 48

*** NOTE Than the words sum of digits = 48, and also the sum of first half = 15 & the other half = 33
** Also note 3alyha tes3at 3ashar sum of digits for letters and words are (51 & 33)

The sum of digits of unique letters (1,30,5) = 9
The sum of digits of total letters (1,30,30,5) = 12

912 = 19 x 48