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Most Slavists (Vasmer, Trubačev, Snoj) presume a native origin, because of the mobile accent (atypical for Germanic loanwords). Machek proposes a Slavic origin for the Gothic term. Others usually consider a genetic kinship between the two, ultimately from Proto-Indo-European*dʰlegʰ-.
Germanists (Adolf Frans Emil Stender-Petersen, favoured by Pronk-Tiethoff) consider it a Gothic loanword, since other financial terminology in early Slavic was mostly of Germanic origin: e.g. Proto-Slavic*myto(“tax”), *lixva(“interest”), *pěnędzь(“coin”), *kupiti(“to purchase”). Lehmann speculates that both Gothic and Slavic terms may be Celtic loanwords.
Though it is traditionally reconstructed as a hard o-stem, Pronk-Tiethoff suggests that *dъlgъ was probably a u-stem instead: “the word is syllabic and has the root structure CъRC-, it shows u-stem endings in Old Church Slavic, as well as, e.g., the ‘second locative’ v dolgú in Russian, and the adjective formation R dolgovój. It has accentuation of the type Stang identifies with the Proto-Slavic u-stems.”
Declension of *dъ̃lgъ (hard o-stem, accent paradigm b)
↑ 1.01.1Pronk-Tiethoff, Saskia E. (2013) The Germanic loanwords in Proto-Slavic, Amsterdam - New York: Rodopi, →ISBN, page 142: “PSl. *dъlgъ ‘debt’ (m. o-stem) ”
^ Derksen, Rick (2008) “*dъ̑lgъ”, in Etymological Dictionary of the Slavic Inherited Lexicon (Leiden Indo-European Etymological Dictionary Series; 4), Leiden, Boston: Brill, →ISBN, page 129: “m. o (c) ‘debt’”
^ Olander, Thomas (2001) “dъlgъ dъlga”, in Common Slavic Accentological Word List, Copenhagen: Editiones Olander: “c (SA 81, 187; PR 137; MP 16)”
^ Snoj, Marko (2016) “dolg”, in Slovenski etimološki slovar (in Slovene), 3rd edition, https://fran.si: “Pslovan. *dь̑lgъ ali *dъ̑lgъ”
Further reading
Trubachyov, Oleg, editor (1978), “*dъlgъ”, in Этимологический словарь славянских языков (in Russian), numbers 5 (*dělo – *dьržьlь), Moscow: Nauka, page 179
Vasmer, Max (1964–1973) “долг”, in Oleg Trubachyov, transl., Этимологический словарь русского языка (in Russian), Moscow: Progress
Georgiev, Vladimir I., editor (1971), “дълг”, in Български етимологичен речник (in Bulgarian), volume 1 (А – З), Sofia: Bulgarian Academy of Sciences Pubg. House, →ISBN, page 455
