Solution : https://service.sap.com/sap/support/notes/685023 (SAP Service marketplace login required)
Key words : 
lm_sap /usr/lib/nls/loc/locales/            > cd /usr/lib/nls/loc/locales/            > chmod 555 iw_il, lm_sap /usr/lib/nls/loc/hpux32/locales, car /usr/lib/nls/loc            > sapcar -xvf locale_aix, transaction se15 -> abap dictionary -> basic objects -> domains, lm_sap /usr/lib/nls/loc/pa20_64/locales, lm_sap /usr/lib/nls/loc/hpux64/locales, lm_sap /usr/lib/nls/loc/locales, set profile parameter abap/import_char_conversion = 2 kernel release 6, car            > cd /usr/lib/locale/iw_il, > mkdir  /usr/lib/locale/iw_il
Related Notes : 
       
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| 1097165 | Hebrew list printing with BIDI formatting characters | 
| 784760 | LIST_CONVERT_TO_RTF codepage 1810 | 
| 779879 | BIDI: Support for fieldwise base direction | 
| 751009 | Inclusion of filterings in the layout correction | 
| 742662 | MS Word as Editor in SAPscript and Smart Forms | 
| 716323 | SAP Java Connector Service Release 2.1.3 | 
| 716200 | Can characters disappear during code page conversion | 
| 563851 | Versions of the "F1 memory": fast code page conversion maps | 
| 492313 | Page direction handling for Arabic and Hebrew | 
| 447519 | Kernel patches for code pages, languages and locales | 
| 353987 | Hebrew Sapscript/Smartforms or list printing is incorrect | 
| 73606 | Supported Languages and Code Pages |