Mehri

háytəm - heaven (ML 161)

Proto-MSA
*šitim- - heaven (Kogan 2015: 571)
The origin of Proto-MSA *šitim- ‘heaven’ is enigmatic: an eventual connection with PS *šamāy- is difficult to avoid (Bittner 1909:42), but the underlying phonological and/or structural development has never been convincingly established (none of the hypotheses listed by Leslau in LS 78 is persuasive).