118. Conversions involving a change

Of conversions involving a change of articulate position, the most important are those of dental sounds to lingual, and, less often, to palatal. Thus:

a. The dental s and n are very frequently converted to ṣ and ṇ by the assimilating influence of contiguous or neighboring lingual sounds: the s, even by sounds—namely, i- and u-vowels and k—which have themselves no lingual character.

b. A non-nasal dental mute is (with a few exceptions in external combination) made lingual when it comes into collision with a lingual sound.

c. The dental mutes and sibilant are made palatal by a contiguous palatal.

But also:

d. A m (not radical) is assimilated to a following consonant, of whatever kind.

e. For certain anomalous cases, see 151