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Semitic Etymological Database
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Akkadian
šammāḫu - large intestine; paunch, belly(?)
(CAD Š₁ 314, AHw. 1156)
According to both sources, borrowed from Sum., but. cf. a striking Gez. cognate.
Reconstruction
PS
*šVmāḫ-
- intestine; spleen
(SED I No. 247)