Tigrinya

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 (TED 1844)

Cf. Tgr. ˁars, ˁarsät, ˁaräsit ‘leather, piece of leather’, Arb. γirs- ‘membrane that encloses the child’.

PWS

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