G. fluim n. “(black) smoke, reek” (Category: Smoke)
A noun in the Gnomish Lexicon of the 1910s glossed “(black) smoke, reek”, for which Tolkien said “compare to {ful- >>} fol-” (GL/35), which in my opinion is a reference its root form ᴱ√FOLO, but could also just be a reference to forms like G. foltha-, which itself had a reference back to fluim (GL/36).
References ✧ GL/35-36
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Phonetic Developments
ᴱ√fol- > fluim | [ɸoloim] > [foloim] > [floim] > [fluim] | ✧ GL/35 |