GIMEL gĭm’ əl. The third letter of the Heb. alphabet (ג), pronounced g as in go. It corresponds to gamma in Gr. It heads the third section of the acrostic Psalm 119, since all the vv. of this section begin with this letter.

International Standard Bible Encyclopedia (1915)

ge’-mel, gim’-el ("g"): The 3rd letter of the Hebrew alphabet, and used as such to designate the 3rd part of Ps 119; transliterated in this Encyclopedia with the dagesh as "g", and without the dagesh as "gh" (aspirated "g"). It came also to be used for the number three (3), and with the dieresis for 3,000. For name, etc., see Alphabet.