Bühler[[110]] rejects this hypothesis, stating that in four cases (four, six, seven, and ten) the facts are absolutely against it.

While the relation to ancient Bactrian forms has been generally doubted, it is agreed that most of the numerals resemble Brāhmī letters, and we would naturally expect them to be initials.[[111]] But, knowing the ancient pronunciation of most of the number names,[[112]] we find this not to be the case. We next fall back upon the hypothesis

that they represent the order of letters[[113]] in the ancient alphabet. From what we know of this order, however, there seems also no basis for this assumption. We have, therefore, to confess that we are not certain that the numerals were alphabetic at all, and if they were alphabetic we have no evidence at present as to the basis of selection. The later forms may possibly have been alphabetical expressions of certain syllables called akṣaras, which possessed in Sanskrit fixed numerical values,[[114]] but this is equally uncertain with the rest. Bayley also thought[[115]] that some of the forms were Phœnician, as notably the use of a circle for twenty, but the resemblance is in general too remote to be convincing.

There is also some slight possibility that Chinese influence is to be seen in certain of the early forms of Hindu numerals.[[116]]

More absurd is the hypothesis of a Greek origin, supposedly supported by derivation of the current symbols from the first nine letters of the Greek alphabet.[[117]] This difficult feat is accomplished by twisting some of the letters, cutting off, adding on, and effecting other changes to make the letters fit the theory. This peculiar theory was first set up by Dasypodius[[118]] (Conrad Rauhfuss), and was later elaborated by Huet.[[119]]

A bizarre derivation based upon early Arabic (c. 1040 A.D.) sources is given by Kircher in his work[[120]] on number mysticism. He quotes from Abenragel,[[121]] giving the Arabic and a Latin translation[[122]] and stating that the ordinary Arabic forms are derived from sectors of a circle,

Out of all these conflicting theories, and from all the resemblances seen or imagined between the numerals of the West and those of the East, what conclusions are we prepared to draw as the evidence now stands? Probably none that is satisfactory. Indeed, upon the evidence at