ष /ṣa/ сорок пятая буква алфавита деванагари; см. देवनागरी

Monier-Williams Sanskrit-English Dictionary
---

ष [ ṣa ] [ ṣa ]1 the second of the three sibilants (it belongs to the cerebral class , and is sometimes substituted for [ s ] , and more rarely for [ ś ] , and occasionally interchangeable with [ kh ] ; in sound it corresponds to (sh) in the English word (shun) ; many roots which begin with [ s ] are written in the Dhātu-pāṭha with [ ṣ ] , prob. to show that their initial [ s ] is liable to be cerebralized after certain prepositions) .

---