17. Bha has not changed much.
18. For the first time we find that in Ma the base line is almost horizontal and there is a loop at the left end of the base line. The acute angle has been entirely suppressed.
19. In Ya we also find a shortage in the breadth of the letter, which makes its resemblance to the modern Nāgarī form, almost complete.
20. In La we have the archaic form with the slightly curved base line.
21. In Va which does duty both for Ba and Va we find that the acute angle has entirely disappeared and the letter now consists of a top stroke, a vertical straight line at right angles to the above, and a semi-circle attached to the left side of the vertical.
22. We find four different forms of the palatal sibilant:—
(a) The looped form in which the lower part of the left limb ends in a wedge. Cf. Śakra (L. 1).
(b) The looped form in which we find a small triangle at the lower extremity of the looped form. Cf. Śarkkarā (L. 8).
(c) The transitional form between the looped form and the Bengali one in which the letter consists of a vertical straight line on the right, to which is attached a curve by means of a very small horizontal straight line. From the left end of this curve, another curve which ends in a wedge, hangs downwards. Cf. Śiva (L. 10).
(d) The modern Bengali form in which there is no top stroke. The letter consists of a vertical straight line on the right with a curved top and a curved line on the left the upper end of which meets the curved end of the right-limb and has a wedge at its base. Cf. Śāṇḍilya (L. 1).
