Salam Youssuf
yes you're right. I also know that Rashad Khalifa said verse 46.10 refers to al huruuf muqqatat and code 19 , but different Qur'an commentators have it generally related to the Koran.(but clear this is not a evidence

)
Viewed superficially the theory impressed me, but also has its explanation to many uncertainties. I think the initials are signs, but they do not point more to the content of Sura?
Quote from the article 19 fact or fiction:
Gematrical Values
According to Dr. Khalifa, the Arabic letters (as well as other letters) have gematric values:
[Dr. Khailfa] When the Quran was revealed, 14 centuries ago, the numbers known today did not exist. A universal system was used where the letters of the Arabic, Hebrew, Aramaic, and Greek alphabets were used as numerals.
This approach was used by Dr. Khalifa to produce even more evidence supporting the mathematical structure of the Quran.
I would like to state that, unlike the initials which are called ‘signs’, the geamatrical approach has no true basis in the Quran and is flawed in its reliance on a value system which is not authenticated as being in use at the Quran’s revelation (in-fact, numbers were in existence and have been used for centuries through the trade routes with the East).
This approach creates pandemonium as there are no laws that govern which words can be counted for their geamatrical value and which words cane be ignored…What we end up with is a carte blanche for the researcher to come-up with whatever results he/she feels they want to be significant.
The geamatrical count in therefore not found to have any value (literally) in this research.Salam Mazhar:
thank you for your link. i will study it. need a little bit time, my english

It would be great if there be such products or such sites also in German...

e know that is a complete, which does not contain i.e. a statement. Despite it, if we wish to presume that there is some mysteriousness or occult meanings in these simple letters and signs why should we not presume like this;
(a) the initial Alif [Aleph ا] stands for Allah;
(b) (b) Laam [ﻝ] means and refers to prerogative, something/someone particularly/exclusively assigned to someone; and
(c) Meem [ﻡ], being the First letter of the name of the Last Messenger, should be taken as abbreviation of Muhammad Sal'lallaa'hoalaih'wa'salam.
This will render the meanings of as "For Allah is Muhammad Sal'lallaa'hoalaih'wa'salam". Muhammad Sal'lallaa'hoalaih'wa'salam states this fact as is recorded for ever in the Grand Qur'aan:
You, the Messenger [Sal'lallaa'hoalaih'wa'salam] pronounce for the information of humanity, "Indeed my Salat, and all my physical acts, and my life and my death are for Allah, the Sustainer Lord of the Worlds" [6:162]
You explain here that Alif lam mim stands exclusive for Muhammad, the last prophet.it's quite possible, because he is the messenger who brought us the Quran, however, this is an interpretation.Why not Moses indeed?
You say that Muhammad was exclusively for Allah, but this is also the case with the other prophets, and every man is created for God (51.56, I have only created jinn and man to worship me)
Vers 6.162 is generally applicable to all people, not only for Muhammad
Thank you for your big effort and your great analysis, but I can not quite follow you. I would also like to hear your opinion about
Sad or
alif lam ra , how do you explain these initials?
peace