प (pa) - The sound pa is associated with the idea of stopping, blocking, and containing. For example, the sound pa is found in the Sanskrit word prati-pa (प्रतिप), which means opposition or resistance.

फ (pha) - The sound pha is associated with the idea of puffing, blowing, and dispersing. For example, the sound pha is found in the Sanskrit word phala (फल), which means fruit.

INANIMATE ELEMENT	Pronunciation	Alphabet or conjunct form
Air	फ , Ph , f

ब (ba) - The sound ba is associated with the idea of binding, uniting, and connecting. For example, the sound ba is found in the Sanskrit word bandha (बंध), which means bond or attachment.

भ (bha) - The sound bha is associated with the idea of breaking, splitting, and dividing. For example, the sound bha is found in the Sanskrit word bhanga (भङ्ग), which means break or fracture.

INANIMATE ELEMENT	Pronunciation	Alphabet or conjunct form
Fire	भ , Bh
light	भ , Bh

म (ma) - The sound ma is associated with the idea of measuring, weighing, and evaluating. For example, the sound ma is found in the Sanskrit word maana (मान), which means measurement or value.