accented è, he, it, Irish é, *ei-s: root ei, i; Old Latin eis (= is, he, that), ea, she (= eja); Gothic is, German er, es; Sanskrit ayam. The Old Irish neuter was ed, now eadh (as in seadh, ni h-eadh).
Etymological dictionary of the Gaelic language.
Alexander Gairm Publications.
1982.
