PS

*ˀil- - god (Fronzaroli 1965b:248, 262, 267; Kogan 2015: 179)

Akkadian
ilu - god (CAD I 91, AHw. 373)
Hebrew
ˀēl - god (HALOT 48)
Mehri
ˀāl - god (Lonnet 2005:206)
Jibbali
ˀɔ̄ẑ - god (JL 3)

Alternatively < PS *baˁl- ‘lord,’ cf. the by-forms ˀɔˁẑ, ˀɔ̄ˁẑ, ˀɔ́ˁɔẑ in JL 22, as well Mhr. abɛli ‘God’ (ML 41).