N. [ls], [rs] became [lθ], [ss]; [ls|rs] > [lθ|ss]

N. [ls], [rs] became [lθ], [ss]; [ls|rs] > [lθ|ss]
GS/§4.183 WGCH/§95iv. [PIE -ls-, -rs- > Kelt -ll-, -rr-] @@@

Order (03500)

After 02100 short final vowels vanished ON. tarsa > tars > N. tass Ety/TARAS

Phonetic Rule Elements

[rs] > [ss]
[ls] > [lθ]

Phonetic Rule Examples

falsa- > falθa- ls > lθ ON. phalsóbe > N. faltho ✧ Ety/PHAL
olsa- > olθa- ls > lθ ᴹ✶olsa- > N. oltha- ✧ Ety/ÓLOS
persa- > pessa- rs > ss ON. persṓs > N. pesso ✧ EtyAC/PERES
tars > tass rs > ss ON. tarsa > tars > N. tass ✧ Ety/TARAS
ters > tess rs > ss ᴹ✶ters- > ters > N. tess ✧ EtyAC/TER