\documentclass{book}
\usepackage{amsmath}
\usepackage{array}
\usepackage{xepersian}
\settextfont{B Nazanin}
\begin{document}




\newcolumntype{M}[1]{>{\centering\arraybackslash}m{#1}}
\newcolumntype{N}{@{}m{0pt}@{}}
\begin{center}
\begin{tabular}{ | M{0.5cm} | M{0.5cm} | M{0.5cm} | M{0.5cm}| M{0.5cm}| M{0.5cm}| M{0.5cm} | M{0.5cm}| M{0.5cm}| M{0.5cm} | M{0.5cm}| M{0.5cm}| M{0.5cm}| M{0.5cm}| M{0.5cm}| M{0.5cm}| M{0.5cm}| M{0.5cm} N } 
\hline
$M$   &   $L$  &   $K$  &   $J$  &    $I$  &   $H$  &   $G$  &   $F$  &    $E$  &    $D$  &    $C$  &    $B$  &    $A$ \\[0.5cm]
\hline
$12$  &   $11$  &   $10$  &   $9$  &   $8$  &   $7$  &   $6$  &   $5$  &   $4$  &     $3$  &    $2$  &    $1$  &    $0$\\[0.5cm]
\hline

\end{tabular}
\begin{tabular}{ | M{0.5cm} | M{0.5cm} | M{0.5cm} | M{0.5cm}| M{0.5cm}| M{0.5cm}| M{0.5cm} | M{0.5cm}| M{0.5cm}| M{0.5cm} | M{0.5cm}| M{0.5cm}| M{0.5cm}| M{0.5cm}| M{0.5cm}| M{0.5cm}| M{0.5cm}| M{0.5cm} N } 
\hline
$Z$   &   $Y$  &   $X$  &   $W$  &    $V$  &   $U$  &   $T$  &   $S$  &    $R$  &    $Q$  &    $P$  &    $O$  &    $N$\\[0.5cm]
\hline
$25$  &   $24$  &   $23$  &   $22$  &   $21$  &   $20$  &   $19$  &   $18$  &   $17$  &     $16$  &    $15$  &    $14$  &    $13$\\[0.5cm]
\hline

\end{tabular}
\end{center}

\end{document}