Sūtra 8·3·37
कुप्वोः ःकःपौ च
kupvoḥ ḥkaḥpau ca
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×k and ×p are optionally substituted for the visarga, when followed by a hard guttural or a hard labial.
German Vor einem tonlosen Guttural kann [x], vor einem tonlosen Labial [xx] für den Visarjanīya substituirt werden. (37)
Padapāṭha kupvoḥ ḥkaḥpau caकुप्वोः ःकःपौ च