Ad. [z] became [s] before [x] and [s], and after aspirates, [s] and [x]; [z{sx}|{pʰtʰkʰsx}z] > [s{sx}|{pʰtʰkʰsx}s]
Tolkien stated that [z] was unvoiced before and after S and H [x], as well as after aspirates (SD/421-2).
References ✧ SD/421-422
Phonetic Rule Elements
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✧ SD/421 (Z > S) |
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✧ SD/422 (Z > S) |