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].
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 diminutivesuffix "לֶ׳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.