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Semitic Etymological Database
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Ugaritic
šmt - fat, grease
(DUL 830)
The interpretation as a borrowing from Akk. šēmu, pl. šēmētu (CAD Š₂ 287) is, contra Watson 2007: 108, quite improbable in view of the marginal attestation of the Akkadian lexeme (Kogan 2015: 368).