The theory of Altaic languages, which was put forward with the Swedish scientist Strahlenberg in the 1730s, has reached today by expanding with various discussions. These discussions not only demonstrated the importance of the theory, but also led to various studies on the Turkish language. Turcologists doing research on the theory have identified many words that provide r//z equivalence in both historical and living languages and dialects. r//z provides the equivalent of many words today are living in Turkey Turkish dialects. Based on the Istanbul copy, Taymas prepared the index of Ibni Mühennâ Lugati. Elements that provide r//z equivalence are also included in this work of Taymas. Taymas determined these equivalences and accepted some of them, and saw some of them as a misconduct. It is a known fact that pertinent reflects the linguistic features of their period to the text they have derived from time to time for various reasons. Although this savings of the minister means a negative situation for the work, it is important in terms of determining the language characteristics of the period in which the pertinent lived. In this study, it has been pointed out that the issues that provide the r//z equivalence in İbni Mühennâ Lügati are not only the misconduct error but also the data showing the linguistic characteristics of the period in which the pertinent lived.

The theory of Altaic languages, İbni Mühennâ Lügati, r//z equivalence.