For the purpose of writing Greek text, the two can be font variants of a single character, but θ and ϑ are also used as distinct symbols in technical and mathematical contexts.
In the International Phonetic Alphabet (IPA), [θ] represents the voiceless dental fricative, as in thick or thin.
[8] A quotation attributed to the ancient Roman author Ennius (though possibly spuriously) said of it: "oh, theta, a letter much unluckier than the others".
Johannes Lydus says that the Egyptians used a symbol for Kosmos in the form of theta, with a fiery circle representing the world, and a snake spanning the middle representing Agathos Daimon (literally: good spirit).
[11] For this reason, the use of the number 9 was sometimes avoided where the connotation was felt to be unlucky—the mint marks of some Late Imperial Roman coins famously have the sum ΔΕ or ΕΔ (delta and epsilon, that is 4 and 5) substituted as a euphemism where a Θ (9) would otherwise be expected.