masculine; nominative singular in *atthoti* 'it is benefit/meaning' (frozen phrase)
Analysis. attha (benefit, meaning) + iti (thus, so) — a frozen nominative absolute phrase meaning 'it is to the point, it is significant', used as an adverbial predicate. The *-ti* is the copula *atthi* 'is' with vowel coalescence.
Etymology. attha is related to Sanskrit *artha* 'meaning, purpose, thing', from Indo-European *h₂er- 'to fit, join' (English *art*, *arthritis*). The prefix *a-* in attha may reflect an older formation; the root sense is 'that which fits together' or 'what is fitting/relevant'. The particle *iti* ('thus') is cognate with Latin *-itis* (in names) and ultimately Indo-European *ei- 'to go' (whence 'what goes with, what fits').
Meanings from the Digital Pāḷi Dictionary; morphology and etymology by Claude.
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