The cuneiform sign qa, is a common-use sign of the Amarna letters, the Epic of Gilgamesh, and other cuneiform texts (for example Hittite texts). It has a secondary sub-use in the Amarna letters for ka4.[1]
Linguistically, it has the alphabetical usage in texts for q, a, or qa, and also a replacement for "q", by k, or g.
Epic of Gilgamesh usage
The qa sign usage in the Epic of Gilgamesh is as follows: qa-(109 times).[2]
References
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