Scottish National Dictionary (1700–)
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First published 1941 (SND Vol. II).
This entry has not been updated since then but may contain minor corrections and revisions.
CALF, KALF, n. “The innermost, soft part of rushes, the pith” (Sh. 1908 Jak. (1928)); “the soft substance in the centre of the stem of a tree” (Sh. 1914 Angus Gl. s.v. kalf). [kɑ:f]
[Cf. Norw. and Sw. dial. kalv, the softest part of the wood surrounding the pith of a tree, etc. The idea of softness comes from an old *kal root, meaning frost or cold, then softness or decay caused by frost. See Falk and Torp, s.v. kal.]