MWś-h
śa 1.śa, the thirtieth consonant of the Nāgarī alphabet and first of the three sibilants; it belongs to the palatal class, and in sound often corresponds to ṣ, though in some words pronounced more like s. śakāra śa-kāra, as, m. the letter or sound śa. śavarga śa-varga, as, m. the sibilating class of letters, i. e. the three sibilants and the letter h.