Semitic Etymological Database
Goetze 1947: 244‒245, Kouwenberg 2008, Kogan 2015: 334 Cf. Ugaritic hwt.
Reconstruction
Akk.-Ugr. *haw-at- ‘word; matter’ (Haldar 1964:275) is ultimately related to this root (see Kogan 2015:334)