108 and 339

The no 108 is roughly the average distance that the sun is in terms of its own diameter from the earth, likewise it is also the average distance the moon is in terms of its own diameter from the earth. (The true averages obtained using modern instruments are 107.6 and 110.6 respectively. but 108 should be considered an excellent early approximation) it is owing to this marvellous coincidence that the angular size of the sun and the moon viewed from the earth is almost identical.

The number 339 is the number of disks of the sun or the moon to measure the path across the sky. also called sun steps or moon steps 

also important are the numbers 27;54;108;339 and 183.

261 is the number assigned to the sky or heaven.