From FinnegansWiki
Semper: Latin, 'eternal'
Hebrew letters A, B, C...
- Aleph (A): means 'ox'
- Beth (B): means 'house'
- Gimmel (C): means 'camel' (humper)
Therefore "It's as semper as oxhousehumper!" means 'it's as simple as ABC' or 'it's as eternal as ABC'.
"Humper" is Humphrey (HCE) and Humpty Dumpty - who had a great fall.

