ב Beth, the second letter of the Alphabet. Its sound lies betwen p (פ) and v ), whence its interchange with either, e.g. הפקר and הבקר; בָּא (אַבָּא) and וָוא.—ב also interchanges with מ, as בולטיתא a. מלטיתא; cmp. b. h. מָלַט a. פָּלַט.