Note 157 — VIII Language as a Historical Product: Phonetic Law
Reading edition
Footnote 157: I use ss to indicate a peculiar long, voiceless s-sound that was etymologically and phonetically distinct from the old Germanic s. It always goes back to an old t. In the old sources it is generally written as a variant of z, though it is not to be confused with the modern German z (= ts). It was probably a dental (lisped) s.