67. A final h-sound

 The ः ḥ, or visarga (visarjanīya, as it is uniformly called by the Prātiçākhyas and by Pāṇini, probably as belonging to the end of a syllable), appears to be merely a surd breathing, a final h-sound (in the European sense of h), uttered in the articulating position of the preceding vowel.

a. One Prātiçākhya (TPr. ii. 48) gives just this last description of it. It is by various authorities classed with h, or with h and a: all of them are alike sounds in whose utterance the mouth-organs have no definite shaping action.