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Rh v usually represents O.Ir. medial or final b or m which originally stood before e, i, e.g. α꞉veʃ, ‘ocean’, M.Ir. aibís; i꞉v, ‘appear&shy;ance, counte&shy;nance’, O.Ir. óiph; i꞉viNʹ, ‘pleasant’, M.Ir. óibind; Lïv, ‘weed’, O.Ir. luib; seivirʹ, ‘rich’, M.Ir. saidbir; ʃelʹəv, ‘posses&shy;sion’, M.Ir. seilb (dat.); tαvʃə, ‘ghost’, O.Ir. taidbse. α̃vrʹəi, ə Nα̃vrʹəi, ‘tangled’, Meyer amréid, α̃vrʹəitʹαχ, ‘contrary, cross-tempered’; dα̃꞉v, ‘affection, fondness’, from the oblique cases of M.Ir. dám; dʹẽvəs, ‘shears’, M.Ir. demess; kï̃viαχ, ‘strange, foreign’, M.Ir. comaith&shy;chech; kïvlʹiNʹ, ‘emulate, emulation’, M.Ir. comleng; kï̃vnʹαχ, ‘mindful’, O.Ir. cumnech; kïvrʹəN, ‘field for planting’; krα̃꞉v, ‘bone’, O.Ir. cnáim; Nαvdʹə, ‘enemies’, O.Ir. naimtea (acc.); Nʹï̃v, ‘poison’, M.Ir. neim; rï̃və, ‘before’, M.Ir. remi.

αvαrαχ, ‘airy, light’, is obscure. It is pronounced the same as Di. aith&shy;bhearach, ‘blaming, censor&shy;ious’.

The aspiration of initial bʹ, mʹ is v. In the case of mʹ the vowel is usually not nasalised, unless it is followed by an n or m sound or by h, ç, (§ ). Examples – mə vαn, ‘my wife’; α vαrαd, ‘his cap’; ɛgʹ ə vα꞉rNỹ꞉, ‘at the gap’; vαNə mʹə, ‘I greeted’; bʹiNʹ vïg, ‘a small gable’.

v is also the eclipsed form of fʹ, e.g. Nỹ꞉ vi꞉dɔrʹi꞉, ‘9 weavers’; ə vɛkʹiNʹ, ‘if I were to see.’ Medially in enʹəvïs, ‘ignorance’, M.Ir. anfiss.

In the inflected forms of several words containing o꞉, u we find v arising after the analogy of go꞉, ‘smith’, plur. gïvnʹə; o꞉Nʹ, ‘river’, plur. ɛvNʹαχə); dUw̥, ‘black’, gen. sing. dïv. Such are bïvrʹə, compar. of bo꞉r, ‘deaf’, M.Ir. bodar; krïv, gen. sing. of krUw̥, ‘dowry’; iNʹe꞉i ə Lα꞉ əNʹï̃v, ‘after to-day’, which contains a genitive formed from əNʹUw̥; ïv, ‘egg’, is a new nomi&shy;native to a stem *uw- < M.Ir. nom. plur. ugai. The word is always fem. in Donegal and the palatal&shy;isation of the gen. and dat. sing. has been intro&shy;duced into the nom. as is commonly the case with feminines, cp. mwĩ꞉v, ‘to begrudge’, O.Ir. móidem, gen. sing. móidme. ərʹĩ꞉v, a by-form of erʹiuwərʹiuw [sic], ‘ever’, may have been influ&shy;enced by ərï̃və, ‘before’, as the two are frequent&shy;ly used together in the phrase ərʹiuw ərï̃və.

In ʃevtʹuw, ‘to shift for oneself’, Di. seibhtiughadh, the v is peculiar, as the word comes from the English.

Post-consonantic mh, bh disappear in α꞉rʹi꞉m, ‘I reckon’, O.Ir. áirmiu, but α꞉rʹi꞉m strictly speaking is a new formation from α꞉rʹuw, which is used of counting sprats, kale &c.