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'an as
God's bidding calling creation into being.