declare variable $inp := "Merry Christmas,  and a happy new year! (2014)";

declare variable $m :=
    "
    ¡,#$%⅋,)(*+'-˙/0ƖᄅƐㄣϛ9ㄥ86:;>=<¿@∀qƆpƎℲפHIſʞ˥WNOԀQɹS┴∩ΛMX⅄Z]\[^‾,ɐqɔpǝɟƃɥᴉɾʞlɯuodbɹsʇnʌʍxʎz}|{~";

declare variable $M := ((1 to 31), string-to-codepoints($m));


for $s in util:chars($inp)
return
    codepoints-to-string(reverse(for $c in string-to-codepoints($s)
                                 return $M[$c]))