Gates ל
| למ | מל | labdanum (resin) למ | circumcise, from teaching מל | Gלמ-מל |
| לנ | נל | lodged לנ | son of man taught נל | Gלנ-נל |
| לס | סל | teaching fulfilled לס | tray, turn away, interlude, heaped סל | Gלס-סל |
| לע | על | swallow לע | on, over, yoke, he went in, supreme, due-to, iniquity, unweaned, ascend, leaf על | Gלע-על |
| לפ | פל | teaching riddle לפ | fall, cast down,distinguishing פל | Gלפ-פל |
| לצ | צל | one mocking לצ | shade, shadow, roast צל | Gלצ-צל |
| לק | קל | teaching cross לק | sound, fleetly, voice קל | Gלק-קל|- |
| לר | רל | teching revelation לר | revealing teaching רל | Gלר-רל |
| לש | של | long-mained lion לש | ease, peace של | Gלש-של |
| לת | תל |
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