Sūtra 6·1·180
झल्य् उपोत्तमम्
jhaly upottamam
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The above numerals, when taking a case-affix beginning with a bh or s, get the acute accent on the penultimate syllable, when the said numerals assume a form consisting of three or more syllables.
German In den drei- und mehrsilbigen Formen dieser Zahlwörter hat vor den mit bh und s (ṣ) anlautenden Casusendungen die vorletzte Silbe den Acut. (180)
Padapāṭha jhali upottamamझलि उपोत्तमम्