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In page Shilling:

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The word shilling comes from Anglo-Saxon phrase "Scilling", a monetary term meaning literally "twentieth of a pound", from the Proto-Germanic root skiljaną meaning literally "to separate, split, divide", from (s)kelH- meaning "to cut, split."[citation needed] The word "Scilling" is mentioned in the earliest recorded Germanic law codes, the Law of Æthelberht (c. 600).[citation needed]