As a diacritic, the Geresh is written immediately after (left of) the letter it modifies. It indicates three sounds native to speakers of modern Hebrew that are common in loan words and slang: [dʒ] as in judge, [ʒ] as in measure and [tʃ] as in church. In transliteration of Arabic, it indicates Arabic phonemes which are usually allophones in modern Hebrew: [ɣ] is distinguished from [r] and [ħ] is distinguished from [χ]. Finally, it indicates other sounds foreign to the phonology modern Hebrew speakers and used exclusively for the transliteration of foreign words: [ð] as in then, [θ] as in thin, [sˤ]; and, in some transliteration systems, also [tˤ], [dˤ] and [ðˤ]. It may be compared to the usage of a following h in various Latin digraphs to form other consonant sounds not supported by the basic Latin alphabet, such as "sh", "th", etc.
Loanwords, slang, foreign names and transliterations
Loanwords, slang, foreign names, and transliteration of foreign languages
Standard simplified: ר׳ and ע׳ however ר׳ is prescribed by the Academy of the Hebrew Language. Another precise prescribed[by whom?] transcription is גֿ; in some cases of established usage a ג with no diacritics is used.
The predominant pronunciation is uvular[ʁ, ʀ], therefore resh is spelled without geresh for that pronunciation. Other accentual variants include an alveolar pronunciation [ɾ, r].
*^ Both double-vav and vav with geresh are non-standard and so inconsistently used.
Some words or suffixes with Yiddish origin or pronunciation are marked with a geresh, e.g. the diminutivesuffixלֶ׳ה – -le, e.g. יענקל׳ה – Yankale (as in Yankale Bodo), or the words חבר׳ה – [ˈχevre], 'guys' (which is the Yiddish pronunciation of Hebrew חברה[χevˈra] 'company'), or תכל׳ס – [ˈtaχles], 'down-to-earth'.
In initialisms, the Geresh is written after the last letter of the initialism. For example: the title גְּבֶרֶת (literally "lady") is abbreviated גב׳, equivalent to English "Mrs" and "Ms".
Denoting a numeral
A Geresh can be appended after (left of) a single letter to indicate that the letter represents a Hebrew numeral. For example: ק׳ represents 100. A multi-digit Hebrew numeral is indicated by the Gershayim ⟨״⟩.
As a note of cantillation in the reading of the Torah, the Geresh is printed above the accented letter: ב֜. The Geresh Muqdam (lit. 'a Geresh made earlier'), a variant cantillation mark, is also printed above the accented letter, but slightly before (i.e. more to the right of) the position of the normal Geresh: ב֝. As a cantillation mark it is also called Ṭères (טֶרֶס).
Most keyboards do not have a key for the geresh. As a result, an apostrophe ( ', Unicode U+0027) is often substituted for it.