@article{bhattacharya.bhale,
title = {The <r>Bale</r> symbol of the Jainas},
author = {Gouriswar Bhattacharya},
date = {1995},
journaltitle = {Berliner Indologische Studien},
volume = {8},
pages = {201--228},
}
% Argues that the symbol which looks in two figures like 90 symbolizes <r>sidDaM</r> or <r>sidDir astu</r>. However, he [204]{bhattacharya.bhale} cites Kielhorn, ``The sign for 9 is generally the old sign for <s>oM</s>, but in one or two MSS. the <r>{a}anusvAra</r> is omitted. [ldots] That the sign for 9 is nothing but the syllable <s>oM</s>, is clear also from the fact that many Sanskrit MSS. begin with what looks like <s>90</s>, but is really the word <s>oM</s>. In most MSS. <s>oM</s> is repeated after the sign <s>oM</s>, because the meaning of the latter had ceased to be understood.'' Bhattacharya continues, ``But Kielhorn was wrong. Neither the sign for 9, nor `what looks like <s>90</s>' stands for \textit{<r>oM</r>}.'' He then cites Albiruni who seems to corroborate what Kielhorn wrote. Then he continues, ``Poor Al Biruni had no occasion to know that the simple image was not invented by the Hindus, but by the Buddhists and the Jainas.
Klaus Bruhn's suggestion, cited on p. 201 note 2, that Gujarati \textit{bhale} is derived from Sanskrit \textit{<r>Badram</r>} is correct.