Akkadian

eli - on, above, beyond, over; to, towards; against; more than; at the debit of, on account of (CAD E 89, AHw. 200)

PS
*ˁalay - on, over (Arakelova 2001:25)
Throughout EthS this preposition exists only in combination with the element lV. In several languages adverbs of the *lVˁl- type are also attested: see Syr. ləˁal ‘upward, above’, Min. l-ˁl, ‘upward (vers le haut)’ (LM 31), Mnd. lilai ‘upwards’. For the derivation from the PS root *ˁlw/*ˁly ‘to go up’ see Lipiński 1997:466, AED 109, Tropper 2000:766.