The letters of the Hebrew alphabet are usually classed in the following manner:

Gutturals = A, H, Ch, O (R by some).

Palatals = G, I, K, Q.

Linguals = D, Th, T, L, N.

Dentals = Z, S, Sh, Tz (R by others).

Labials = B, V, M, P.

The “Sepher Yetzirah” further classes them as—

3 Mothers (Primitives) = A, M, Sh.

7 Duplicated = B, G, D, K, P, R, Th.

12 Simples = H, V, Z, Ch, T, I, L, N, S, O, Tz, Q.