ⲙ, twelfth letter of the alphabet, called ⲙⲏ (P 131³ 77, cf BM 219, TT 13), ⲙⲉ (My 34) S, ⲙⲓ B (K 1, Stern p 418), ما (P 43 242, 44 133). As numeral BF, rarely S = forty (ϩⲙⲉ). Derived from hierogl m, as ⲁⲙⲟⲩ, ⲕⲏⲙⲉ, ⲛⲟⲩϩⲙ, ϣⲙⲟⲩⲛ, ϭⲱⲙ; or b, as ⲙⲁ, ⲙⲙⲁϩ, ⲙⲡⲉ-, ⲑⲙⲟⲩⲓ; or (rarely) n, as ⲉⲙⲃⲱ Ombos, ⲣⲟⲙⲡⲉ. a varies with ⲃ, as ⲛⲓⲙ ⲛⲓⲃⲉⲛ, ⲥⲁⲧⲃⲉ ⲥⲁⲑⲙⲓ, ⲟⲩⲁϩⲃⲉϥ ⲟⲩⲁϩⲙⲉϥ, ϫⲉⲃⲛⲟⲩⲧⲉ ϫⲉⲙⲛⲟⲩϯ Samanûd, ϭⲗⲙ ϭⲗⲃⲉ, ϭⲃϣⲁ ϫⲉⲙϣⲁⲓ; or replaced by it, as ⲙⲉⲃⲣⲁⲛⲟⲛ (BMis 513), converse ⲙⲱⲁⲙ (Mic 6 5 A), ⲧⲥⲁⲙⲁⲩ (Kr 3 F). b varies with ⲗ in ⲙⲡⲁⲓ S ⲗⲃⲉⲓ A; with ⲛ, as ϭⲓⲛⲉ ϫⲓⲙⲓ; with ⲡ (rare) as ⲙⲉϫⲉ ⲡⲉϫⲉ (Ep 1 243); with ⲟⲩ, as ⲕⲟⲩⲕⲙ ⲕⲙⲕⲙ, ⲟⲩⲁⲙⲉϯ ⲙⲁⲙ-, ϭⲁⲗⲟⲩⲃⲓϩ ⲃⲁⲗ- ⲙⲃⲉϩ. c ⲙ̄ = ^e m, as ⲙ̄ⲧⲟ, ⲙ̄ⲡⲟⲣⲓⲁ, ϫⲱⲕⲙ̄ & replaces ⲛ before initial ⲙ, ⲡ (ⲫ, ⲯ), as ϩⲁⲡ ⲙⲙⲉ, ⲛⲟϭ ⲙⲡⲟⲗⲓⲥ, ⲉϫⲙⲡⲕⲁϩ, ⲙⲯⲩⲭⲏ, though not in old S texts, as ϩⲛⲡⲧⲁⲕⲟ, ⲛⲁϩⲣⲛⲡϩⲟ. d rarely doubled, v Ep 1 246, JKP 1 90, KKS 84. e omitted, as F ⲡⲓ- for ⲙⲡⲓ- (BM 595), ⲡⲉⲗ- for ⲙⲡⲉⲗ- (ib 580), cf ⲉⲡⲉⲣ- (P 129¹⁷ 5), ⲗⲉⲃⲉⲕⲏ (ⲣⲙⲃⲉⲕⲉ Kr 140); further ⲃⲣⲉϩⲓ for ⲙⲃⲣⲉϩⲓ, ϫⲉⲡⲉϩ for ϫⲙⲡⲉϩ. ⲙ has disappeared in ⲣⲉϥ-, but cf A2 ⲣⲙⲉϥ-. f where Arabic transcribed ⲙ = م, as ⲁⲙⲓⲣ امير, ⲉⲙϫⲉⲇ امجد, ⲉⲓⲓⲉⲙ ايام, ϩⲁⲙⲉⲗ عمل.