Dalet is the fourth letter and has the value four. The children of the house of study read it as dal, the poor one, and Sefer HaBahir does the same. Its shape is a roof resting on one foot, and the Talmud looks carefully at which way this foot turns and which way its face turns. Sefer Yetzirah places it among the letters of the tongue, with Tet, Lamed, Nun and Tav.
In Sefer Yetzirah, Dalet is one of the seven doubles, with a hard or soft sound. G-d "made the letter Dalet reign and bound a crown to it," and through it formed Ma'adim, the planet we call Mars, in the world, the third day of the week in time and the right ear in the body. The book sets the seven doubles opposite the six directions of space, above and below, east and west, north and south, with the holy Temple in the middle, "which carries them all."
In tractate Shabbat, the children's reading continues that of Gimel: "gemol dalim," do good to the poor. "Why is the foot of Dalet stretched toward Gimel? So that it makes itself available to him." And: "Why is the face of Dalet turned away from Gimel? So that he gives to it in secret, so that it is not ashamed before him." Everything is said about how to give: the poor one does not hide, and the giver does not look him in the face.
Sefer HaBahir relates that the disciples asked the master what Dalet is. He answered with a parable: ten kings were in one place, all of them rich; one of them was rich, but not like the others. Although his wealth is great, he is called dal, poor, beside the rich ones. The Bahir does not say who this king is. It teaches only that the poverty of Dalet is relative: it is not an absolute lack, but a measure taken beside others. The Alphabet of Rabbi Akiva reads Dalet as "I have spoken to raise up the poor," and has G-d say that people do not love the poor: "no one loves him but Me alone."
Four, the poor one and dignity. The Talmud learns from Dalet how to receive without being humiliated, and from Gimel how to give without humiliating. The Bahir adds that the one called poor may be rich in himself. And Sefer Yetzirah places it among the doubles, the letters that each carry a good and its opposite.