SEDonline
Semitic Etymological Database
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Akkadian
būlu - herd of cattle, sheep, or horses
(CAD B 313, AHw. 137)
The Akkadian lexeme can be reconstructed as *buˁl - “possession, what is owned”, a PuRS-derivative from *bˁl “to own, to possess”.
Reconstruction
PS
*bˁl
- to own
(Kogan 2011: 237)