23. In the lingual Ṣa the breadth of the lower part has decreased considerably.
24. Sa has not changed at all.
25. Ha in all cases shows the later form of the llth and 12th century Nāgarī or Bengali, in which the downward stroke which had taken the place of the lower acute angle becomes transformed into a curve.
In the Gayā inscription we find that—
1. Initial I has two different forms:—
(a) Two circles at the top and a scroll at the bottom. Cf. Iti in L. 4.
(b) A short horizontal straight line at the top and two small circles at the bottom.
2. Kha has acquired the modern Bengali form, in which the letter consists of a vertical straight line on the right and the triangle which has now ceased to be so, as the apex has opened out, and the curve at the top. This curve at the top, and the transformed sides of the triangle form a new limb of the letter. The lower part of the curve at the top has again curved slightly inwards making the resemblance complete.
3. Gha still retains the acute angle at the bottom. Cf. Narasiṅgha (L. 2).
4. In Ṭa we find that the vertical straight line on the right has entirely disappeared. Cf. the three instances in L. 2.
5. Ṭha continues to preserve its ancient form.
6. We find two forms of Pa:—
(a) The more ancient form in which the angles still persist as in Pravala (L. 2).
(b) The comparatively modern cursive form which is more abundant.
7. Pha is to be found in ligatures:—
Sphurad-amala (L. 1-2) and Sphuratu (L. 14).
