Tigre

ˁars, ˁarsät, ˁaräsit - leather, piece of leather (WTS 458)

Cf. Tna. ˁarsi ‘skin from a calfs head which is stuffed with straw and put in front of a cow whose calf has died so that the cow can be milked’, Arb. γirs- ‘membrane that encloses the child’.

PWS
*γVrs - skin, leather (Kogan 2005: 191)