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Spanish word madera comes from Proto-Indo-European *-tḗr, and later Proto-Italic *mātēr (Mother.)
*-tḗr (Proto-Indo-European)
Derives agent nouns from verbs, denoting someone or something whose role or purpose it is to perform the verb's action.
*mh₂tros (Proto-Indo-European)
*mātēr (Proto-Italic)
Mother.
matrem (Latin)
matere (Middle English)
Womb.
madera (Spanish)
Makings. Wood. Wooden plank, board.