A voiced uvular fricative /ʁ/ (usually reconstructed for Proto-Semitic) merged with Ayin in most languages except for Arabic, Ugaritic and older varieties of the Canaanite languages. Canaanite languages and Hebrew later also merged it with Ayin, and this merger was complete in Tiberian Hebrew. The South Arabian alphabet retained a symbol for , .
The letter (ﻍ) is sometimes used to represent the voiced velar plosive /g/ in loan words in Arabic, such as the word for Bulgaria (بلغاريا), where in some cases in alteration with kaf ك is used as in "English". This is the mode of arabisation in dialects in which the letter gim ج is pronounced as voiced postalveolar affricate [ʤ], and in dialects where it is promounced as [ʒ], but not in those that sound it as a voiced velar plosive [ɡ] in which gim is used instead.
Ghain is written is several ways depending in its position in the word:
that depicts two twisted fibers. This coincidentally superficially resembles the IPA symbol [ɣ] upside down. [ɣ] is conventionally used for the sound of ghain.
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