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.