2 Moreover, Jesus, which is a word belonging to the proper tongue of the Hebrews, contains, as the learned among them declare, two letters and a half, and signifies that Lord who contains heaven and earth; for Jesus in the ancient Hebrew language means “heaven,” while again “earth” is expressed by the words sura usser. The word, therefore, which contains heaven and earth is just Jesus. Their explanation, then, of the Episemon is false, and their numerical calculation is also manifestly overthrown.
For, in their own language, Soter is a Greek word of five letters; but, on the other hand, in the Hebrew tongue, Jesus contains only two letters and a half. The total which they reckon up, viz., eight hundred and eighty-eight, therefore falls to the ground. And throughout, the Hebrew letters do not correspond in number with the Greek, although these especially, as being the more ancient and unchanging, ought to uphold the reckoning connected with the names. For these ancient, original, and generally called sacred letters of the Hebrews are ten in number (but they are written by means of fifteen), the last letter being joined to the first.
And thus they write some of these letters according to their natural sequence, just as we do, but others in a reverse direction, from the right hand towards the left, thus tracing the letters backwards. The name Christ, too, ought to be capable of being reckoned up in harmony with the Æons of their Pleroma, inasmuch as, according to their statements, He was produced for the establishment and rectification of their Pleroma. The Father, too, in the same way, ought, both by means of letters and numerical value, to contain the number of those Æons who were produced by Him; Bythus, in like manner, and not less Monogenes; but pre-eminently the name which is above all others, by which God is called, and which in the Hebrew tongue is expressed by Baruch, [a word] which also contains two and a half letters.
From this fact, therefore, that the more important names, both in the Hebrew and Greek languages, do not conform to their system, either as respects the number of letters or the reckoning brought out of them, the forced character of their calculations respecting the rest becomes clearly manifest.
Source: Adversus haereses (New Advent)