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Also compared with Persianسرو(sarv, “cypress”) which however probably contradicts the other comparison since this is more easily related with Old Armenianսարոյ(saroy, “cypress”) and սարդ(sard, “cedar of Lebanon”), and the Slavic matches better the presumably related Akkadian𒋗𒌫𒎙(šu-ur₂-min₃/šurmēnu/, “cypress”), from Sumerian𒋗𒌫𒈨(šu-ur₂-me/šurmen/, “cypress”), which gainsays a Proto-Indo-European relation. Because of the variation of forms, also trusting in a Polish *svьrkъ, Trubachev opts for an Iranian borrowing from a form *sr̥vaka-, *sarvaka-, *sr̥maka-, *sarmaka-, however the distribution of the spruce or juniper is a drawback for this theory.
Boryś, Wiesław (2005) “Proto-Slavic/smerkъ”, in Słownik etymologiczny języka polskiego (in Polish), Kraków: Wydawnictwo Literackie, →ISBN, page 622
Olander, Thomas (2001) “*smerka”, in Common Slavic Accentological Word List, Copenhagen: Editiones Olander: “a (SA 155)”
Трубачёв, Олег Николаевич (a.2002) Труды по этимологии: Слово · История · Культура (in Russian), volume II, Moscow: Языки славянской культуры, published 2005, →ISBN, pages 54–55
Vasmer, Max (1964–1973) “смерч”, in Oleg Trubachyov, transl., Этимологический словарь русского языка [Etymological Dictionary of the Russian Language] (in Russian), Moscow: Progress