So as a conclusion,I don t see a link with hebrew letters,tarot is full influenced by Muslim teachings in it s origin
They have been linked for several hundred years now at least; and the division of the 22 allegorical figures into 21 + fool does not negate the parallels drawn between tarot and the cabalah by the occultists et al, but adds to them. Many other divisions could be seen to fit no doubt by means of a little exegesis.
I have no doubt too that parallels may be drawn with Sufi mysticism just as occultists have done with cabalistic mysticism. It has already been done in the 19th century 'Sufi' allegory constructed around the tarot The Mystic Rose of the Garden of the King
that Blakeley references in his The Mystical Tower of the Tarot
. Christian, Jewish and Islamic mysiticism after all have a common bond in a neoplatonic metaphysical basis, and the role for example of erotic poetry in Sufi mysticism is shared in the Christian and Jewish mystical exegesis of the Song of Solomon*; and it is possible to trace the themes of sacred and profane love and of the mystical marriage I think through the sequence of the tarot in several of its variations; or at least, to understand various elements in reference to such (whether or not intended). We may draw parallels with Jewish and Sufi mysticism, but we can also understand it in terms of Christian mystical theology without reference to any other.**
Parallels and interpretation of course are not evidential of a direct influence of such traditions upon the structure or content of the Tarot at its origins.
*I am aware that the Song of Solomon is important within Islam too, the more so in relation to Solomon as prophet and the 'prophesy' of Mohammed in 5:16 in the hebrew word Mahamadim meaning "altogether lovely":
5:16 His throat is sweet, yea he is altogether lovely. Such one is my love, O ye daughters of Jerusalem, such one is my love.
5:16 חכ:ו ממתקים ו:כל:ו מחמדים זה דוד:י ו:זה רע:י בנות ירושלם:
**Without denying mutual influences, for example:
http://books.google.co.uk/books?id=LaV- ... #PPA545,M1