PS

*yṯw - to be

Akkadian
išû - to have (CAD I 289, AHw. 420)
Ebla
i-ša-wu /yiṯāwu/ - to be (VE 624, VE 789, Kogan–Krebernik 2021b: 689)
Ugaritic
ˀiṯ - presence, existence (DUL 120)

Lexicalised as a verbal functor.