Literally the one who stands last in the line of responsibility; DJA 30a joins #1 and #2.
This meaning, attested only in legal usage, is undoubtedly connected with similar Akkadian terminology as suggested by Greenfield (see DJBA s.v.), but inasmuch as the Akkadian usage only appears in Neo-Babylonian documents, it is probably an Aramaism there!
Page refs. in other dictionaries:
DJPA: 47bDJBA: 105bJastrow: 41DJA: 30a