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§ 120 badau ‘boats’; tonnou, Ml. tonneu, Mn. tonnau ‘waves’; pebylleu 44 ‘tents’; betev (t ≡ ẟ)  63, Mn. beddau ‘graves’; fruytheu, llannev do. 56, Mn. ffrwythau ‘fruits’, llannau ‘churches’, etc. So drysau ‘doors’, cadeiriau ‘chairs’, canhwyllau ‘candles’, llyfrau ‘books’, etc. etc.

Some nouns denoting persons, as tadau ‘fathers’; mamau ‘mothers’; kenhadeu 184 ‘messengers’, Late Mn. W. cenhadon; meicheu 25 ‘sureties’, now meichiau; dwyweu  67 ‘gods’, Mn. W. duwiau; fem. nouns in ‑es, as breninesau ‘queens’, etc.

A few names of animals, as hebogeu 12 ‘hawks’; keffyleu  119; keilogeu Ỻ.A. 165; bleiddiau § 123 iv (4).

Many abstract nouns, as drygau ‘evils’; brodẏeu 1238 ‘judgements’; poeneu  49, poenau ‘pains’; gofidiau ‘sorrows’; meddylẏeu § 121 ii (3) ‘thoughts’, etc.; and abstract derivatives in ‑ad or ‑iad, ‑aeth, ‑as, ‑der, ‑did, ‑dod, ‑edd, ‑yd; as bwriadau ‘intentions’, gweledigaethau ‘visions’, priodasau ‘weddings’, mwynderau ‘delights’, gwendidau ‘weaknesses’, pererindodau ‘pilgrimages’, troseddau ‘transgressions’, clefydau ‘fevers’. Also some names of times, seasons, etc., after dieu § 132 (2): oriau ‘hours’; bore-eu 1290 ‘mornings’; nosseu  1, sg. nos ‘night’, wythnosau ‘weeks’; but misoedd, blynyddoedd § 122.

ii. When ‑au is added to a stem ending in i̯, § 35, the combination is ‑iau; e.g. O.W. hestoriou, cloriou, enmeituou, dificiuou § 25 i, Ml. W. gruẟẏeu 140, Mn. W. gruddi̯au ‘cheeks’; glivẏeu 434, glini̯au ‘knees’. In Mn. W. i̯au is used after ‑ei‑, as geiri̯au ‘words’ § 35 ii. It came to be generally used to form new plurals, especially of borrowed words, e.g. words in ‑p, ‑t, ‑c, § 51 ii, as heti̯au ‘hats’, capi̯au ‘caps’, brati̯au ‘aprons’ (but Ml. W. bratteu 23 ‘rags’), carpi̯au ‘rags’, llanci̯au ‘youths’, etc.