In Python, no. In Matlab, probably no. What your asking for doesn't even really make sense. How can you assign x, a name, to 3, an integer literal? You can't assign anything to an integer literal, anyway! And what do you mean by x? The string "x"? The functionality you are probably looking for would be achieved by a map. Essentially, a map is a collection of key, value pairs where you access the value with the key. Keys must be unique, but the same value can have different keys. Python has a built-in data structure called a dict for this very purpose:
num_to_letter = {1:'x', 2: 'y'}
print(num_to_letter[1])
print(num_to_letter[2])
You can choose whether to contain the reverse mapping in the same dict or make another dict for that purpose.
letter_to_num = {}
for key in num_to_letter:
letter_to_num[num_to_letter[key]] = key
print(letter_to_num)
Once you get used to python, you can start using dictionary comprehensions in python 3:
letter_to_num = {v:k for k,v in num_to_letter.items()}
In python 2, you will have to use the following:
letter_to_num = dict((v,k) for k,v in num_to_letter.items())