Some ancient Telugu grammarians wish to exclude the sign (
Telugu characters) for R, or desire to confine it to Sanscrit words alone. Thus in the name Arcot they direct us to write అర్కాటు not (Telugu characters). But such niceties are superfluous and we may write whichever form is most convenient. I mention this and a few other rules only because native instructors attach them to a very undue importance.
The letters ల and ళ are the soft and hard sounds of L. The soft sound has no peculiarity: but the harder sound is enunciated by turning the tongue upwards and backwards so as to give a harsh guttural sound. It is expressed by an accent l′ or a dot underneath as ḷ.
The three letters represented by శ sa ష sha and స sa differ much in sound. The first is a little softer and the second rather harder than the English sound sh (as in shall) or the French cha (as in chacun, or, chéri). The last, స is simple S. The three are denominated thus: శాంతిశకారం santi-sa-caram, that is, శ. The కష్టషకారం cashta-shacaram that is ష and the సులభసకారం sulabha sacaram, denoting స.
Some call these the శివశకారం, the విష్ణుషకారం and the వ్యాససకారం, denominating the letters from well known names (Siva, Vishnu, and Vyāsa) wherein they occur. Any other names which use these letters would answer equally well. Some specific names are requisite, and the phrases by learned Hindus (labial, dental, and palatal) do not convey the distinction with sufficient clearness. The శ is expressed by the accent or the dot, viz s′ or ṣ.
Telugu criticks assert that the letters శ and ష Santa and Cashtam are peculiar to sanscrit words. But this is contrary to
