As a diacritic, the Geresh is written immediately after (left of) the letter it modifies. It indicates three sounds native to speakers of modern Hebrew that are common in loan words and slang: [dʒ] as in judge, [ʒ] as in measure and [tʃ] as in church. In transliteration of Arabic, it indicates Arabic phonemes which are usually allophones in modern Hebrew: [ɣ] is distinguished from [r] and [ħ] is distinguished from [χ]. Finally, it indicates other sounds foreign to the phonology modern Hebrew speakers and used exclusively for the transliteration of foreign words: [ð] as in then, [θ] as in thin, [sˤ]; and, in some transliteration systems, also [tˤ], [dˤ] and [ðˤ].
Loanwords, slang, foreign names and transliterations
Loanwords, slang, foreign names, and transliteration of foreign languages
Both ר׳ and ע׳ are alternatingly used to transcribe ġayn (غ), however ר׳ is the standard prescribed by the Academy of the Hebrew Language for simplified transcription (the standard prescribed for precise transcription is גֿ; in some cases of established usage a ג with no diacritics is used)
Comment to the pronunciation: When transcribing Arabic, a "ר" with no geresh designates only the "rolled r" as in Scottish English (alveolar trill or tap), in distinction to the voiced velar [ɣ] or uvular [ʁ] fricatives, whereas in normal Hebrew writing "ר" can be pronounced [r], [ɾ][ɣ] or [ʁ]: all are allophones of the phoneme /r/
Some words or suffixes with Yiddish origin or pronunciation are marked with a geresh, e.g. the diminutivesuffix "לֶ׳ה" – "le", e.g. "יענקל׳ה" – "Yankale" (as in Yankale Bodo), or the words "חבר׳ה" – [ˈχevre], "guys" (which is the Yiddish pronunciation of Hebrew "חברה" [χevˈra] "company"), or "תכל׳ס" – [ˈtaχles], "down-to-earth".
A Geresh can be appended after (left of) a single letter to indicate that the letter represents a Hebrew numeral. For example: ק׳ represents 100. A multi-digit Hebrew numeral is indicated by the Gershayim〈״〉.
As a note of cantillation in the reading of the Torah, the Geresh is printed above the accented letter: ב֜. The Geresh Muqdam (lit. "a Geresh made earlier"), a variant cantillation mark, is also printed above the accented letter, but slightly before (i.e. more to the right of) the position of the normal Geresh: ב֝. As a cantillation mark it is also called Ṭères (טֶרֶס).