sapron. "it", 3rd person sg, corresponding to the ending -s(VT49:30). Used of inanimate things or abstracts (VT49:37; plants are considered animate; see se). For sa as object, cf. the sentence ecë nin carë sa “I can do it” (VT49:34). Stressed sá(VT49:51). Ósa *"with it" (VT43:36). Also compare the reflexive pronoun insa *"itself", q.v. – In one text, sa is also defined as “that” (VT49:18); apparently Tolkien also at one point considered giving sa a plural significance, so that it meant *“they, them” of inanimate things, the counterpart of “personal” té(VT49:51).
sa-rincë("k"), apparently the name of the "hook" that may be attached to a tengwa letter to indicate a following s(VT46:11). If so, sa may be a name of S (as a sound).