šaplum

Cognate with Arabic سُفْل (sufl, “bottom”). Compare also Biblical Hebrew שָׁפָל (šɔp̄ɔl, “low”).

• (Old Babylonian) IPA^(key): /ˈʃap.lum/

šaplum m (construct state šapal or šapla) (from Old Babylonian on)

1. underside, bottom

   Antonym: elum (“top”)

2. arrears

• šaplu (non-mimated)
• saplu (Neo-Assyrian)

• “šaplu”, in The Assyrian Dictionary of the Oriental Institute of the University of Chicago (CAD)‎^[1], volume 17, Š, part 1, Chicago: University of Chicago Oriental Institute, 1989
• Black, Jeremy, George, Andrew, Postgate, Nicholas (2000) “šaplu(m)”, in A Concise Dictionary of Akkadian, 2nd corrected edition, Wiesbaden: Otto Harrassowitz Verlag, via the electronic Babylonian Library