Every blue/yellow cell in the upper left grid shows the sum of the numerical values of the letters which appear in the adjoining yellow/blue cells of the lower left grid. So, for example, the 40 in cell 5E, might mean that Z and N (or Y and O) are to be placed in cells 5D and 4E.
The letters and numbers written outside the 5x5 grids serve no purpose, except to identify cells.
A | B | C | D | E | 1 | A | 14 | N | |||
1 | 22 | 16 | 47 | 18 | 31 | 2 | B | 15 | O | ||
2 | 18 | 67 | 22 | 72 | 25 | 3 | C | 16 | P | ||
3 | 66 | 25 | 87 | 30 | 50 | 4 | D | 17 | Q | ||
4 | 31 | 95 | 29 | 82 | 31 | 5 | E | 18 | R | ||
5 | 49 | 34 | 66 | 29 | 40 | 6 | F | 19 | S | ||
7 | G | 20 | T | ||||||||
A | B | C | D | E | 8 | H | 21 | U | |||
1 | 9 | I | 22 | V | |||||||
2 | X | 10 | J | 23 | W | ||||||
3 | 11 | K | 24 | Y | |||||||
4 | 12 | 25 | X | ||||||||
5 | 13 | M | 26 | Z | |||||||