ᴹQ. final spirants were altered; [-{θðv}] > [-{trw}]
Reference ✧ PE19/52
Order (02600)
| Before | 03400 | [θ] became [s] | 
Phonetic Rule Elements
|  | > |  | |
|  | > |  | 
Phonetic Rule Examples
| manað > manar | -ð > -r | ᴹ√MANAD > ᴹQ. manar | ✧ Ety/MANAD | 
| mið > mir | -ð > -r | ᴹ√MI > ᴹQ. mir | ✧ Ety/MI | 
| palað > palar | -ð > -r | ᴹ√PAL > ᴹQ. palar | ✧ EtyAC/PAL | 
| tað > tar | -ð > -r | ᴹ✶tad > ᴹQ. tar | ✧ Ety/TA | 
| tað > tar | -ð > -r | ᴹ✶tad > ᴹQ. tar | ✧ PE19/52 | 
| tað > tar | -ð > -r | ᴹ✶tā̆d > ᴹQ. tar | ✧ PE21/58 |