The plan of the conspirators in Isaiah 7 was apparently to establish the son of Tabeal as the king should their plot have succeeded. Another alternative encryption form found in the Old Testament is atbash, in which the alphabet is folded back over itself, with the second half reversed, as in figure 2. The context implies that this is somehow related to Babylon, and some commentators assume it was a suburb, or the equivalent. However, it appears that Sheshach, sh sh k, is simply Babel, b b l, encrypted using the method of atbash. 12 Confirmation that Sheshach is really a substitute for Babel and not an entirely separate place name also comes from the Septuagint and the Targums.
Hebrew literature records a third form of letter substitution, called atbah.
Like albam and atbash, its name derives from its system. It is based on the property that each Hebrew letter also has a numerical value. The first nine letters would be substituted so that their numerical value would add up to ten. The next ten letters were paired on a similar system, totaling to the Hebrew digital version of 100. What happens to the remaining letters is not clear.