Hebrew

ˁal - on, over (HALOT 825)

Also in front of, before; more than; on the side of, supported by; on account of; with regard to, concerning; according to; against, opposite; to, towards; in addition to, together with; from far off. The form ˁǎlē (< *ˁalay) attested in poetic texts corresponds directly to the protoform.

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.