Gematria or gimatria is a system of assigning numerical value to a word or phrase, in the belief that words or phrases with identical numerical values bear some relation to each other, or bear some relation to the number itself as it may apply to a person’s age, the calendar year, or the like. It is likely that the term derives from the order of the Greek alphabet, gamma being the third letter of the Greek alphabet (gamma + tria).
Alternatively, the word “gematria” is generally held to derive from Greek geōmetriā, “geometry”, which was used as a translation of gēma ṭriyā, though some scholars believe it to derive from Greek grammateia, rather; it’s possible that both words had an influence on the formation of the Hebrew word. It has been extant in English since the 17th century from translations of works by Giovanni Pico della Mirandola. Although ostensibly derived from Greek, it is largely used in Jewish texts, notably in those associated with the Kabbalah.
The Kabbalists believe that calculating the numerical value of a word defies its archetypical eternal essence. Therefore any two words or phrases that have the same numerical value its possible to have the same essence.
An example of how this then works: the Greek Abraxas a name for the sun god, when given its numerical value 1 + 2 + 100 + 1 + 60 n+ 1 + 200 = 365, the number of days in the solar year.