An Etymological Dictionary of the German Language/Annotated/achten

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achten, verb, ‘to have regard to, esteem, value,’ from Middle High German ahten, Old High German ahtôn, ‘to heed, ponder, take care’; allied to Middle High German ahte, Old High German ahta, feminine, ‘heed, paying attention.’ Compare Dutch achten, Anglo-Saxon eahtian, ‘to ponder'; also with derivative l, Old Icelandic œtla (Gothic *ahtilôn), ‘to suppose, think.’ It is based upon a Teutonic root ah, ‘to suppose, think’; compare Gothic aha, ‘understanding,’ ahjan, ‘to believe,’ ahma, ‘spirit.' The Aryan root ak is widely diffused, yet no other language coincides with the signification of the Teutonic cognates.