PC

*mVṭṭ-at- - bed (Kogan 2015: 298)

PCS
*nṭw - to stretch (down) (Kogan 2015: 298)

Ugaritic
mṭh - bed or downwards (DUL 604)
for the meaning “downwards” cf. Pho. mṭ ‘what is below’ and Hbr. máṭṭā ‘beneath, downwards’ ; for the meaning “bed” cf. Hbr. miṭṭā ‘couch, bed’ (HALOT 573).
Hebrew
miṭṭā - couch, bed (HALOT 573)