A more general meaning ‘entraiľ can be reconstructed as PS, alongside with ‘liver’, on the evidence of Akk., Ugr., Mnd. and Arb.; note the meaning ‘belly’ in Eth. and Amarna. Derivation of ‘liver’ from the verbal root ‘to be heavy’ (*kbd -see, for example, [CDG 273]) is typologically tenable; cf. [ibid.] and [Dolg. BP 268].