disc▪ Jeffery1938: »The Muslim authorities take it as a formation from tāba. We have already seen, however, that tāba is a borrowed religious term used by Muḥammad in a technical sense, and Lidzbarski in SBAW, Berlin 1916: 1218, argues that tawwāb instead of being a regular Arabic formation from the already borrowed tāba, is itself a distinct borrowing from the Aram. The Akk taiaru, he says,[(cn :: Lidzbarski admits that Delitzsch, Assyrisches Handwörterbuch, 703a, and Zimmern, Akkadische Fremdwörter, 66, had earlier shown the connection between taiaru and tawwāb]) was borrowed into Aram, e.g. into Palm, and the Mand tʔyʔbʔ is but a rendering of the same word. Halevy, JA, viiᵉ sér., vol. x, p. 423, would recognize the word in twb of a Safaite inscription, and if this is correct there would be clear evidence of its use in NArabia in pre-Islamic times.«
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