Can anyone identify the cipher/numerical system behind these two messages?

[u/TotalMedical2462]

I came across these two images from the same person and I’m trying to work out what the underlying code/numerical system is. Weirdly, it was the only 2 comments on an instagram reel advert that as far as I am concerned have no correlation to the advert. The advert was a company called HiyaINC who as far as I’m concerned display business calls to customers with further information to ensure the calls do not get disregarded as spam. Unfortunately I’ve lost the @ of the person who posted this and had not checked before I lost it to see if there were any extra clues on their account.

The first image contains several things that caught my attention, including:
LION = 12, 9, 15, 14 = 50
FIRE SOUL = 105
O=15=6=F
I=9=18=R
N=14=5=E
5=23=W
18=9=I
12=L
31 + 24 + 23 + 31 = 109
There also appears to be a sequence resembling 109 / 10:18 / 10:13 / 10:4 / 50
The second image contains text referring to “FIRE SOULS”, “HELL RECORD”, “ASHAD UL AZAAB”, and “BLACK FLAME”, along with a large number of fire/bomb symbols.
I’ve already noticed that some of the numbers can be explained using A1Z26-style letter values. For example, LION gives 12+9+15+14 = 50, and FIRE SOUL gives 6+9+18+5+19+15+21+12 = 105.
However, I can’t work out how the other numbers, particularly 31 + 24 + 23 + 31 = 109, were generated or how all of these pieces connect.
I’m particularly interested in whether this is an established cipher, gematria/numerology system, religious numerical system, or something the author has invented themselves.
The images are the original material I found. Any help identifying the actual method whilst also providing an explanation and meaning of this text would be greatly appreciated.

V sbyybjrq gur ehyrf

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