ᴱ√LEFE¹ root. “*heart”
An unglossed root in the Qenya Lexicon of the 1910s with the derivatives ᴱQ. lepsa “liver” and ᴱQ. elwen “heart” (QL/52). The Gnomish equivalent of the elwen “heart” was G. elf, revised to G. ilf (GL/32, 50). Tolkien used other words for “heart” in his later writings, but I think it is worth positing a root ᴺ√LEPH “liver” for purposes of Neo-Eldarin to retain ᴱQ. lepsa “liver”.
References ✧ QL/35, 52