いは

Etymology 1
. Compound of and. As -i was archaic even in Old Japanese, -wa was attached to supplement it.

Particle

 * 1) emphatic  marker
 * 2) pronominal; person or thing; one
 * 3) * 797: Shoku Nihongi (edict 45)
 * 1) * 797: Shoku Nihongi (edict 45)