Grammatical Sūtra: तिरसोऽन्यतरस्याम् tiraso'nyatarasyām 
Individual Word Components: tirasaḥ anyatarasyām
Sūtra with anuvṛtti words: tirasaḥ anyatarasyām padasya (8.1.16), pūrvatra (8.2.1), asiddham (8.2.1), saṁhitāyām (8.2.108), visarjanīyasya (8.3.34), kupvoḥ (8.3.37), saḥ (8.3.38), ṣaḥ (8.3.39)
Type of Rule: vidhi
Preceding adhikāra rule:8.3.4 (1anunāsikāt paro 'nusvāraḥ)
Description:
The visarga of the Gati ((tiras)) is optionally changed to ((sa)) before a hard guttural or a labial. Source: Aṣṭādhyāyī 2.0
[The substitute dental sibilant s 38] optionally (anya-tará-syām) replaces [padá 1.16 final 1.1.52 ḥ of the gáti 40 particle] tirás `across' [before 1.1.66 a velar or labial stop 37 in continuous utterance 2.108]. Source: From Aṣṭādhyāyī of Pāṇini In Roman Transliteration translated by Sumitra M. Katre, Copyright © 1987. Courtesy of the University of Texas Press.