An Etymological Dictionary of the German Language/Annotated/Salbuch
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Salbuch, neuter, ‘register of the survey of lands,’ from Middle High German sal-buoch, neuter, ‘register of lands belonging to the community, a record of receipts and donations,’ from Middle High German sal, feminine, ‘legal assignment of an estate,’ which, with Middle High German sal, masculine, ‘legacy,’ is connected with Old High German sęllen, Anglo-Saxon sęllan, ‘to surrender.’ The corresponding English verb to sell has acquired a different shade of meaning.