sPAla
sphāla , m. , plowshare : Mvy 5643 = Tib. thoṅ lcags ; = Skt. phāla, of course by hyper- Sktism , certainly not by inheritance from IE. , even tho the usually accepted etym. ( Uhlenbeck , s.v. ; Walde-Pokorny , 677* ) assumes IE. initial s-.
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