Question

some people pronounce the letters alif, bea, thea whilst others, alif, ba, tha. what is the difference between the 2 and which is correct?

Answer

Assalaam alaikum.

The correct names for the letters of the Arabic alphabet are as written in the second set, “alif, ba’, ta'.”  The first set seems to be more like the Urdu way of saying the names of the letters.  In the end the important thing is pronouncing the letters correctly when reading.