As a general statement we may say, that in the transition letters the Frisian corresponds with the A. S. more closely than it does with any other language. It must, moreover, be remarked, that, in such pairs of words as frjund and freond, the difference (as far at least as the e and j are concerned) is a mere difference of orthography. Such also is probably the case with the words déd and dæd, and many others.
The Anglo-Saxon inflection of a) Substantives ending in a vowel, b) Substantives ending in a consonant, c) Adjectives with an indefinite d) Adjectives with a definite sense, e) Verbs Active f) and verbs auxiliar, may be seen in the comparison between the A. S. and the Icelandic. The corresponding inflections in Frisian are as follows:—
| (a). |
| Substantives ending in a vowel. |
| | | Neuter. | Masculine. | Feminine. |
| Sing. | Nom. | Áre (an ear) | Campa (a champion) | Tunge (a tongue). |
| | Acc. | Áre | Campa | Tunga. |
| | Dat. | Ára | Campa | Tunga. |
| | Gen. | Ára | Campa | Tunga. |
| Plur. | Nom. | Ára | Campa | Tunga. |
| | Acc. | Ára | Campa | Tunga. |
| | Dat. | Áron | Campon | Tungon. |
| | Gen. | Árona | Campona | Tungona. |
| (b). |
| Substantives ending in a consonant. |
| | Neuter. | Feminine. |
| Sing. | Nom. | Skip (a ship) | Hond (a hand). |
| | Acc. | Skip | Hond. |
| Dat. | Skipe | Hond. |
| | Gen. | Skipis | Honde. |
| Plur. | Nom. | Skipu | Honda. |
| | Acc. | Skipu | Honda. |
| | Dat. | Skipum | Hondum (-on). |
| | Gen. | Skipa | Honda. |
With respect to the masculine substantives terminating in a consonant, it must be observed that in A. S. there are two modes of declension; in one, the plural ends in -s; in the other, in -a. The specimen in [§ 83] represents the first of these modes only. From this the Frisian is essentially different. With the second it has a close alliance; e.g.:—
| | | Saxon. | Frisian. |
| |
| Sing. | Nom. | Sunu (a son) | Sunu. |
| | Acc. | Sunu | Sunu. |
| | Dat. | Suna | Suna. |
| | Gen. | Suna | Suna. |
| Plur. | Nom. | Suna | Suna. |
| | Acc. | Suna | Suna. |
| | Dat. | Sunum | Sunum. |
| | Gen. | Sunena | (Sunena). |
| (c). |
| Indefinite Declension of Adjectives. |
| | | Neuter. | Masculine. | Feminine. |
| Sing. | Nom. | Gód | Gód | Gód. |
| | Acc. | Gód | Gódene | Góde. |
| | Dat. | Góda (-um) | Góda (-um). | Gódere. |
| | Gen. | Gódes | Gódes | Gódere. |
| Plur. | Nom. | Góde | Góde | Góde. |
| | Acc. | Góde | Góde | Góde. |
| | Dat. | Gódum (-a) | Gódum (-a) | Gódum (-a). |
| | Gen. | Gódera | Gódera | Gódera. |
| (d). |
| Definite. |
| | | Neuter. | Masculine. | Feminine. |
| Sing. | Nom. | Góde | Góda | Góde. |
| | Acc. | Góde | Góda | Góda. |
| Dat. | Góda | Góda | Góda. |
| | Gen. | Góda | Góda | Góda. |
| Plur. | Nom. | Góda | Góda | Góda. |
| | Acc. | Góda | Góda | Góda. |
| | Dat. | Góda (-on) | Góda (-on) | Góda (-on). |
| | Gen. | Góda (-ona) | Góda (-ona) | Góda (-ona). |
| (e). |
| The Persons of the Present Tense. |
| Indicative Mood. |
| Sing. | 1. Berne | I burn. |
| | 2. Bernst | Thou burnest. |
| | 3. Bernth | He burns. |
| Plur. | 1. Bernath | We burn. |
| | 2. Bernath | Ye burn. |
| | 3. Bernath | They burn. |
In the inflection of the verbs there is between the Frisian and A. S. this important difference. In A. S. the infinite ends in -an macian, to make, læran, to learn, bærnan, to burn; whilst in Frisian it ends in -a, as maka, léra, berna.
| (f). |
| The Auxiliar Verb Wesa, To Be. |
| Indicative. |
| | Present. | Past. |
| Sing. | | | 1. Ik | 
| Was. | | 2. Thú | | 3. Hi |
|
| Plur. | | 1. Wi |
| Send | | 2. I | | 3. Hja |
| | 1. Wi |
| Weron. | | 2. I | | 3. Hja |
|
| Subjunctive. |
| | Present. | Past. |
| Sing. | 1. 2. 3. Se | 1. 2. 3. Wére. |
| Plur. | 1. 2. 3. Se | 1. 2. 3. Wére. |