Š: /
ś/ = [s], the reflex of PWS /θ
š ś/: these phonemes had early merged in Phoenician into a single bilateral fricative, hence the existence in Phoenician alphabet of a single grapheme. In Classical Phoenician, the fricative merged with simple /s/ (expressed by the grapheme
S) but normally continued to be represented in the orthography by the grapheme
Š; the merging is exhibited in the 5th century Phoenician spelling
'SR for etymological
'ŠR in the Esmunazor inscription from Sidon (
KAI 14.1). That Phoenician did not possess [
š] is confirmed by Augustine (
Epis. ad Rom. inch. Exp. 13) in a word-play between the Punic numeral
salus salūs (
ŠLŠ "three, Trinity") and Latin
salus ("salvation") that indicates that the numeral was pronounced
salūs, not
šalūš (Hebrew
šalōš).
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