Tamil loanwords in Sinhala can appear in the same form as the original word (e.g.
akkā), but this is quite rare. Usually, a word has undergone some kind of modification to fit into the Sinhala
phonological (e.g.
paḻi becomes
paḷi(ya) because the sound of /ḻ/, , does not exist in the Sinhala
phoneme inventory) or
morphological system (e.g.
ilakkam becomes
ilakkama because Sinhala inanimate nouns (see
grammatical gender) need to end with /a/, , in order to be
declineable). These are the main ways Tamil words are incorporated into the Sinhala lexicon with different endings: • With an /a/ added to Tamil words ending in /m/ and other
consonants (e.g.
pālam >
pālama). • With a /ya/ or /va/ added to words ending in
vowels (e.g.
araḷi >
araliya). • With the Tamil ending /ai/ represented as /ē/, commonly spelt /aya/. • With the animate ending /yā/ added to Tamil words signifying living beings or /yā/ replacing the Tamil endings /aṉ/, /ar/, etc. (e.g.
caṇṭiyar >
caṇḍiyā). It can be observed that the Tamil phonemes /ḷ/ and /ḻ/ do not coherently appear as /ḷ/ in Sinhala but sometimes as /l/ as well. This is because in Sinhala
pronunciation there is no distinction between /ḷ/ and /l/; the letter /ḷ/ is merely maintained as an
etymological spelling. ==Time of borrowing==