As a conclusion, the results presented here can be interpreted as a kind of "uniform tiling" by digits. The uniformity would be defined by the symmetries. The shapes of tiles would be the values of the digits. The decomposed digit-matrices can cover -plane periodically. We can crop any -matrix from the covered plane so as to satisfy the "pan-magic square condition". Some pair of such digit-matrices gives pan-magic square. In the case of usual shape-tiling, we have limited set of tiles which can cover the two dimensional plane. Then, does such limited set exist in the case of number-tiling? For example, 4m+2-perfect magic square does not exist. Can we find other conditions for the "shape" of number-tiles?