Akkadian

palāsu - to look at, to face, to see to (CAD P 52, AHw. 814)

Derived words: itaplustu ‘looking’ (and an object) (AHw. 403, CDA 136); mupallisu ‘interferer’ (CAD M₂ 209, AHw. 674); muppalsu ‘observer, favorably inclined’ (CAD M₂ 211, AHw. 674); muttaplisu ‘inspector, controller’ (CAD M₂ 308); naplaštu ‘blinkers’ (CAD N₁ 305, AHw. 739); naplasu ‘look, glance’ (CAD N₁ 306, AHw. 739); pilsu ‘view, vista’ (occ. in personal names only) (CAD P 378).
No definitive etymology can be suggested.