TheCodeBreakers
the phrase with SHESHACH is immediately followed by one using
"Babylon":
How is Sheshach taken! And the praise of the whole earth seized! How
is Babylon become an astonishment Among the nations!
Confirmation that SHESHACH is really a substitute for Babel and not a
wholly separate place comes from the Septuagint and the Targums, the
Aramaic paraphrases of the Bible, which simply use "Babel" where the
Old Testament version has SHESHACH. The second transformation, at
Jeremiah 51:1, puts LEB KAMAI ("heart of my enemy") for Kashdim
("Chaldeans").
Both transformations resulted from the application of a traditional
substitution of letters called "atbash," in which the last letter of the
Hebrew alphabet replaces the first, and vice versa; the next-to-last
replaces the second, and vice versa; and so on. It is the Hebrew
equivalent of a = z, b — Y, c = x,. . . , z = A.
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Consequently, in Babel, the repeated b, or beth, the second letter of the