Hertevin

besra - Fleisch (flesh) (Jastrow 1988: 183)

PWS
*bi/aŝar- - meat (SED I No. 41; Kogan 2011: 214; Kogan 2015: 112)
The meanings ‘child’ (the only one preserved in Akk. and Pun.) and ‘mankind’ (preserved in Hbr., Bib., Arb. and Min.) may be explained by the notion of common origin, or consanguinity, associated with flesh. «And our arm will not be upon him, - Judas says about Joseph to his brothers, - for he is our brother, our flesh (bəŝārēnū)» (Gen. 37:27); for a similar semantic connection, another word for ‘flesh’, šəˀēr, rendering the same idea of consanguinity, see Lev. 18:12: «Do not disclose bareness of your father’s sister: she is of the same blood (šəˀēr, lit. flesh) as your father». The stem *biŝr-­ reconstructed on Akk., Arm., and probably MSA; *baŝar-­, on Hbr., Arb., and Eth.