Throughout EthS this preposition exists only in combination with the element lV. In several languages adverbs of the *lVˁl- type are also attested: see Syr. ləˁal ‘upward, above’, Min. l-ˁl, ‘upward (vers le haut)’ (LM 31), Mnd. lilai ‘upwards’.
For the derivation from the PS root *ˁlw/*ˁly ‘to go up’ see Lipiński 1997:466, AED 109, Tropper 2000:766.
Akkadian
eli - on, above, beyond, over; to, towards; against; more than; at the debit of, on account of
(CAD E 89, AHw. 200)
Ebla
al₆/al₆-a - on, over; to, towards; in front of (sopra, a, davanti)
(Tonietti 1997:77–78)
Ugaritic
ˁl/ˁln - upon, on top of; next to, in the presence of; from; for, because of; against, on the account of; charged to; on, after
(DUL 155)
Phoenician
ˁl - for, for the sake of; over, in charge of; against; from
(Tomback 1978:242)
Also in front of, before; more than; on the side of, supported by; on account of; with regard to, concerning; according to; against, opposite; to, towards; in addition to, together with; from far off. The form ˁǎlē (< *ˁalay) attested in poetic texts corresponds directly to the protoform.