Akkadian

puḫugaru - equivalent, item given in exchange or as replacement (CAD P 483, AHw 876)

From Hurrian *puġ-ugar-i “exchange”, a nominalised form of po/uġ- “to exchange” (BGH 321) with the reciprocal root extension -ugar- (Giorgieri 2000, 197, Wegner 2007, 88).