The Kitáb-i-Aqdas
Notes
28.We have ordained that these … shall be the manifestations of the letter Há   ¶16
Known as the Ayyám-i-Há (the Days of Há), the Intercalary Days have the distinction of being associated with “the letter Há.” The abjad numerical value of this Arabic letter is five, which corresponds to the potential number of intercalary days.
The letter “Há” has been given several spiritual meanings in the Holy Writings, among which is as a symbol of the Essence of God.