The letter "ل" is the 23rd letter of the Arabic alphabet. It is pronounced as "lam" and has a distinct sound similar to the English "l." In Arabic script, "ل" can connect to other letters, allowing it to form various words. In terms of numerical value, "ل" represents the number 30 in the Arabic numeral system. It is commonly used in many Arabic words, such as سلام (peace) and كتاب (book), showcasing its importance in the language.