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The letter "Shin" is the Twenty First letter of the Aleph Beis.

The letter Shin is the first letter of the word Shabbos - the Jewish day of rest.

The shin appears engraved on both sides of the head-tefilin.

Its numerical value = Three hundred (300).

Listen to the sound of the Shin

Listen to the sound of the Sin

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For additional insights to the Hebrew Alphabet and the mystical aspects associated with these letters visit the : Gal Einai Institute in Jerusalem.