Text: The 2nd Hebrew letter, Beth (B), means radically a house or home and is said to refer allegorically to that inner chamber or closet into which a Master invites his disciples to enter for private prayer. This is none other than the interior sanctuary of human nature, the veritable "heart" which must be kept with all possible diligence, because out of it proceed all the issues of life. Heart and ark have the same meaning in the Kabbalah; this explains the extreme reverence shown to the Holy Ark whenever it is referred to in the Hebrew Scriptures. Beth is also regarded as the primal mother. Aleph being the father; it refers, moreover, to acquisition.

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Source: 72