This kana is formed by adding dakuten (voicing marks) to the base kana 『へ』 (he), changing the sound to 『べ』 (be). It represents a voiced bilabial plosive sound and is commonly used in grammatical particles and vocabulary. For example, the particle 『へ』 (e) is used to indicate direction, but when voiced as 『べ』, it appears in words like 『べんきょう』 (benkyō, 'study').