šapiltu  [KI.TA : ]

1) lower / inner part (body, garments, objects) ; 2) : [ÍB.TAG4 : ] : the remainder, the rest , what is left (persons, commodities, assets ...) , remainder after subtraction ; 3) second in rank (in a hierarchy) , an assistant , a sub- , an under- ; 4) an anvil-stone ;

Cf. šaplû, šapliš, šaplānu, šaplāniš, šaplu (1), šappalu, šaplu (2), šapālu