Shoghi Effendi, in letters written on his behalf, has explained the significance of the “letters B and E”. They constitute the word “Be”, which, he states, “means the creative Power of God Who through His command causes all things to come into being” and “the power of the Manifestation of God, His great spiritual creative force”.
The imperative “Be” in the original Arabic is the word “kun”, consisting of the two letters “káf” and “nún”. They have been translated by Shoghi Effendi in the above manner. This word has been used in the Qur’án as God’s bidding calling creation into being.
This Point is the focal centre of the circle of Names and marketh the culmination of the manifestations of Letters in the world of creation. Through it have appeared indications of the impenetrable Mystery, the adorned Symbol, He Who standeth revealed in the Most Great Name -- a Name which is recorded in the luminous Tablet and is inscribed in the holy, the blessed, the snow-white Scroll. And when the Point was joined to the second Letter  which appeareth in the beginning of the Mathani, it traversed the heavens of exposition and utterance. Then the eternal Light of God shed its radiance, flared up in the midmost heart of the firmament of testimony and produced two Luminaries. Glorified be the Merciful One, unto Whom no allusion can be made, Whom no expression can define, nor any assertion reveal, nor any evidence describe. He is in truth the Ordainer, the All-Bountiful, both in the beginning and in the end. And He provided for them protectors and defenders from among the hosts of power and might. Verily, He is the Help in Peril, the Mighty, the Unconstrained.
[1 i.e., the letter 'B', the second letter of the alphabet.]
[2 The opening chapter of the Qur'án, which begins with the letter 'B': Bismi'llahi'r-Rahmani'r-Rahim (In the Name of God, the Compassionate, the Merciful). This chapter of the Qur'án was revealed twice, once in Mecca and once in Medina.
~ Baha'u'llah, Tablets of Baha'u'llah, p. 101) "In truth, God created that School ere He
created heaven and earth, and We entered it before the
letters B and E were joined and knit together."
(Baha'u'llah, The Kitab-i-Aqdas, p. 84)
188. the letters B and E were joined and knit together # 177
Shoghi Effendi, in letters written on his behalf, has
explained the significance of the "letters B and E". They
constitute the word "Be", which, he states, "means the
creative Power of God Who through His command causes
all things to come into being" and "the power of the
Manifestation of God, His great spiritual creative force".
The imperative "Be" in the original Arabic is the word
"kun", consisting of the two letters "kaf" and "nun". They
have been translated by Shoghi Effendi in the above
manner. This word has been used in the Qur'án as God's
bidding calling creation into being.