SAMEKH , the fifteenth letter of the Hebrew alphabet; its numerical value is 60. The early Proto-Canaanite form of this letter has not yet been attested, but in the tenth century b.c.e. it consisted of three horizontal strokes crossed by a vertical downstroke . Later there was a tendency to draw the various strokes continuously; thus in the Hebrew script , in the Phoenician , while in the Aramaic the samekh developed as follows: → → → →. Hence the Jewish and Nabataen samekh, , evolved. In the Arabic script the samekh has been replaced by (sin), which developed from the Aramaic shin (Arabic shin =). See*Alphabet, Hebrew.
"Samekh." Encyclopaedia Judaica. . Encyclopedia.com. (September 22, 2018). http://www.encyclopedia.com/religion/encyclopedias-almanacs-transcripts-and-maps/samekh
"Samekh." Encyclopaedia Judaica. . Retrieved September 22, 2018 from Encyclopedia.com: http://www.encyclopedia.com/religion/encyclopedias-almanacs-transcripts-and-maps/samekh