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Besiyata Dishmaya (Aramaic: בסיעתא דשמיא) is an Aramaic phrase, meaning "with the help of Heaven". The acronym BS"D (Mostly written in Hebrew: בס"ד) has become a Jewish term amongst several orthodox religious denominations, reproduced at the top of every written document (beginnings of correspondences, students' notes, etc.) as a reminder to them that all comes from God, including the following content and to contextualize what's really important in the text, that without God's help we can do nothing of eternal value. BS"D is not derived from any religious law of the Halakha.
The reason for the common use of the three-letter acronym, בס"ד (BS"D), is probably because it does not contain the Hebrew letter Hei ('ה), that is used to imply the name of God, and for this reason, a page which contains the letters בס"ד (BS"D) without any other Torah content does not require Genizah (a process for writings that contain the name of God), and thus can be thrown away without a fear of desecration.
Other languages, according to Judaism, are not considered the same as the sacred language (Lashon HaKodesh), Hebrew, the language which God created the earth and used to decide how he would be named, therefore has no restriction.
The book "Toldot Yitzhak" (‘The Offspring of Isaac’), by Yitzhak Karo, Yosef Karo's uncle, offers the meaning of this custom of writing ב"ה (B"H), at the top of every letter, with accordance to the biblical verse: "In all thy ways acknowledge Him, and He will direct thy paths" (Book of Proverbs 3:6)."
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