The sugya analyzes how letters and names carry meaning, using the shapes of the Hebrew letters as a springboard for deeper interpretation. It is often cited in discussions of the significance of a person’s name and form.
אָמְרִי לֵיהּ רַבָּנַן לְרַבִּי יְהוֹשֻׁעַ בֶּן לֵוִי: אֲתוֹ דַּרְדְּקֵי הָאִידָּנָא לְבֵי מִדְרְשָׁא וַאֲמַרוּ מִילֵּי דַּאֲפִילּוּ בִּימֵי יְהוֹשֻׁעַ בִּן נוּן לָא אִיתְּמַר כְּווֹתַיְיהוּ: אָלֶ״ף בֵּי״ת — אֲלַף בִּינָה. גִּימֶ״ל דָּלֶ״ת — גְּמוֹל דַּלִּים. מַאי טַעְמָא פְּשׁוּטָה כַּרְעֵיהּ דְּגִימֶ״ל לְגַבֵּי דָּלֶ״ת — שֶׁכֵּן דַּרְכּוֹ שֶׁל גּוֹמֵל חֲסָדִים לָרוּץ אַחַר דַּלִּים. וּמַאי טַעְמָא פְּשׁוּטָה כַּרְעֵיהּ דְּדָלֶ״ת לְגַבַּי גִּימֶ״ל — דְּלַימְצְיַהּ לֵיהּ נַפְשֵׁיהּ. וּמַאי טַעְמָא מְהַדַּר אַפֵּיהּ דְּדָלֶ״ת מִגִּימֶ״ל — דְּלִיתֵּן לֵיהּ בְּצִינְעָה, כִּי הֵיכִי דְּלָא לִיכְּסִיף מִינֵּיהּ. ה״ו — זֶה שְׁמוֹ שֶׁל הַקָּדוֹשׁ בָּרוּךְ הוּא. ז״ח ט״י כ״ל — וְאִם אַתָּה עוֹשֶׂה כֵּן, הַקָּדוֹשׁ בָּרוּךְ הוּא זָן אוֹתְךָ, וְחָן אוֹתְךָ, וּמֵטִיב לְךָ, וְנוֹתֵן לְךָ יְרוּשָּׁה, וְקוֹשֵׁר לְךָ כֶּתֶר לָעוֹלָם הַבָּא. מֵ״ם פְּתוּחָה, מֵ״ם סְתוּמָה — מַאֲמָר פָּתוּחַ, מַאֲמָר סָתוּם. נוּ״ן כְּפוּפָה, נוּ״ן פְּשׁוּטָה — נֶאֱמָן כָּפוּף, נֶאֱמָן פָּשׁוּט.
The Sages said to Rabbi Yehoshua ben Levi: Young students came today to the study hall and said things the likes of which were not said even in the days of Joshua bin Nun. These children who only knew the Hebrew alphabet interpreted the letters homiletically. Alef beit means learn [elaf] the wisdom [bina] of the Torah. Gimmel dalet means give to the poor [gemol dalim]. Why is the leg of the gimmel extended toward the dalet? Because it is the manner of one who bestows loving-kindness to pursue the poor. And why is the leg of the dalet extended toward the gimmel? It is so that a poor person will make himself available to him who wants to give him charity. And why does the dalet face away from the gimmel? It is to teach that one should give charity discreetly so that the poor person will not be embarrassed by him. The children continued to interpret the letters. Heh vav: That is the principal name of the Holy One, Blessed be He. Zayin ḥet, tet yod, kaf lamed: And if you do so, the Holy One, Blessed be He, feeds [zan] you, and shows you favor [ḥan], and bestows goodness [meitiv] upon you, and gives you an inheritance [yerusha], and ties a crown [keter] for you in the World to Come [la’olam haba]. The open mem and closed mem indicate that the Torah contains an open statement, understood by all, and an esoteric statement. The bent nun and the straight nun at the end of a word refer to a faithful person who is bent [ne’eman kafuf] and is modest now, who will ultimately become a well-known faithful person [ne’eman pashut].