Sūtra 8·3·45
नित्यं समासे ऽनुत्तरपदस्थस्य
nityaṃ samāse 'nuttarapadasthasya
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The visarga of an is or us-ending word, which is not preceded by any other word, is invariably changed to ṣ in a compound, when followed by a hard guttural or labial.
German In der Composition findet diese Substitution stets statt, wenn das Wort auf is oder us kein anderes Wort vor sich hat. (45)
Padapāṭha nityam samāse anuttarapadasthasyaनित्यम् समासे अनुत्तरपदस्थस्य