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138 others at the end of words. The grammarian Tolkapyar took only the Tamil words and framed his rules accordingly, while other grammarians have included in them such of the Sanskrit words as have been adopted in the Tamil vocabulary. The differences between the Tamil and Sanskrit words will be pointed out as we go on.

INITIAL LETTERS : In the Tamil language there are forty-two one-letter words, and they are either long vowels or long vowel-consonants. Short vowels cannot form single letter words except with consonants. Among words of two or more letters, any word may begin with any one of the twelve vowels or the twelve vowel-consonants க, த, ந, ப and ம. The letters ச, சை and சௌ will not come at the beginning except in words of Sanskrit origin. According to Tolkapyar ஞா, ஞே and ஞொ may commence a word; but to this Bhavanandi adds ஞ. The letters வு, வூ, வொ and வோ are not allowed at the beginning. யா is the only letter in the ய series that can come at the commencement of pure Tamil words. The first three short