ע ‘Ayin, the sixteenth letter of the Alphabet. It interchanges with א, and ח, v. letters א a. ח; also with ו, v. letter ו; dialectically with צ, e.g. צֹאן and עָאן; with ק, e.g. אַרְעָא a. אַרְקָא.—ע elided, e.g. טוּנָא = טוּעֲנָא; מַדַּנִּים = מַעֲדַנִּים.—V. עי"ין.