Sūtra 8·3·43
द्विस्त्रिश्चतुर् इति कृत्वो ऽर्थे
dvistriścatur iti kṛtvo 'rthe
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ṣ is optionally the substitute of the visargas of dvis, tris and catur when they are used as Numeral adverbs, (before a hard guttural and labial).
German An die Stelle des Visarjanīya in den Zahladverbien dvis, tris und catus kann ṣ treten, wenn ein tonloser Guttural oder Labial folgt. (43)
Padapāṭha dvistriscatuḥ iti kṛtvas artheद्विस्त्रिस्चतुः इति कृत्वस् अर्थे