The numeral system is one of the most important and challenging components of the writing system, which has two dimensions and is not simply limited to the written form of numbers. The challenge of number writing, on the one hand, is due to the nature of numbers and the way they exist in each language, which itself is the result of the different attitude of each nation to existence, and the second dimension of the challenge is related to the way of writing numerical entities in each language. Therefore, even though number writing is a phenomenon of the writing system, it cannot be considered a purely inscriptive phenomenon, but to describe the numeral system, it is necessary to pay attention to the type of attitude and vision of peoples and nations towards existence and especially the mythological foundations of the attitudes of each nation. Middle Persian is no exception to this approach, and one of the neglected requirements for responding to the ambiguities of the Middle Persian numeral system is the attitude towards existence, particularly the mythological beliefs of Iranians. Following the valuable efforts made so far to compile and describe the Middle Persian numeral system, this article proposes other considerations while discussing the answers to some uncertainties still existing in the Middle Persian numeral system. Moreover, some of the traces and reflections of this system are tracked in the Modern Persian language and script, which on the one hand helps compile the Middle Persian numeral system and on the other hand, facilitates the understanding of Modern Persian words and texts. The findings of this study show that it is possible to describe the Middle Persian numeral system, and to do so, seeking help from the mythological foundations of Iranian thought is beneficial and crucial. The present article does not claim it has formulated the Middle Persian numeral system, although it presents considerations and suggestions for compiling it.
