You didn't say what database you are using, but there is possible method in SQL Server.
Add a computed column to the table:
create table SortTest (
ID int identity,
Description varchar(50),
SortKey as
case
when charindex('a ', Description) = 1 then substring(Description, 3, len(Description))
when charindex('the ', Description) = 1 then substring(Description, 5, len(Description))
else Description
end
)
Now you can use an orderby on sortKey.