IshPs 144(1) :ܗ݂ܘ ܦܬܓܡܐ ܠܥܠ ܘܠܬܚܬ ܠ݁ܚܡ‏ : that [biblical] phrase applies to both above and below
See the entire entry for peṯgām, peṯgāmā n.m. statement; matter