The design of the beis, the second letter of the alef-beis, comprises three lines: two horizontal and one vertical. These three lines represent the directions east, south, and west. The horizontal line on top represents the east. The vertical line is the south, and the horizontal line below is the west. The design of the beis is similar to the path of the sun, which rises in the east and sets in the west. The Midrash2 states that the letter beis is similar to the construction of the world. A contemporary illustration of this is offered by geologists. When you look at the earth, you see that there are land masses to the east, west, and south. Even beneath the ice cap of the South Pole, one finds the continent of Antarctica. But beneath the frozen mass of the North Pole, there’s nothing. The north is “open.”
Gematria
The gematria of beis is two. Two represents duality and plurality. Everything in Creation was created in pairs. Man and woman, male and female. This bifurcation informs us that we are not G‑d. Only G‑d can be One. But for mankind to create, to reproduce, two are required. Beis also represents the level of intellect, in contrast to the alef, which represents faith.