PS

*ŝaḥm- - fat (SED I No. 263; Kogan 2011: 215)

Cf. *ŝabḥ/*ŝVbḥ- "fat". 

Akkadian
šēmu - fat (CAD Š₂ 287, AHw. 1211)
Arabic
šaḥuma - to be fat (Lane 1513)
Arabic
šaḥm- - fat (BK 1 1199, Lane 1513)
Jibbali
ŝḥmέt - temple (JL 250)
“it is cut in a slaughtered animal to see how much fat is on the carcass” according to JL 250