69. Before a surd guttural

Before a surd guttural or labial,respectively, some of the native authorities permit, while others require, conversion of final s or r into the so-called jihvāmūlīya and upadhmānīya spirants. It may be fairly questioned, perhaps, whether these two sounds are not pure grammatical abstractions, devised (like the long ḷ-vowel: 23 a) in order to round out the alphabet to greater symmetry. At any rate, both manuscripts and printed texts in general make no account of them. Whatever individual character they may have must be, it would seem, in the direction of the (German) ch- and f-sounds. When written at all, they are wont to be transliterated by χ and φ.