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ˀalaⁿ, ˀilaⁿ
šaǯaru ḥasanu l-manḏ̣ari murru ṭ-ṭaˁāmi (good-looking tree with bitter taste)

This preposition (or the “exceptive particle” as it is usually referred to in Arabic grammars, see Wright 1974 II 335) probably goes back to PS *ˀila/*ˀilla. There are, however, some arguments against such a connection. Akkadian forms ela, elat, illa are thought to be derived from the adjective elû ‘high’ (”above” > “besides”, see GAG 206, Tomback 1978:248), while Arb. ˀillā is usually analyzed as a combination of ˀin ‘if’ and lā ‘not, no’. See Arakelova 2001:28.

ˀal-ḥarbatu l-ˁaḏ̣īmatu n-naṣli