62. This sibilant is no original sound

This sibilant (as was noticed above, 46, and will be more particularly explained below, 180 ff.) is no original sound, but a product of the lingualization of s under certain euphonic conditions. The exceptions are extremely few (9 out of 145 noted occurrences: 75), and of a purely sporadic character. The Rig-Veda has (apart from √ sah, 182 b) only twelve words which show a ṣ under other conditions.

a. The final ṣ of a root has in some cases attained a more independent value, and does not revert to s when the euphonic conditions are removed, but shows anomalous forms (225–6).