In modern Hebrew, the letter gimel modified by the diacritic geresh – ג׳ – is pronounced as the affricate[dʒ]; this, however, denotes a separate phoneme, not connected to the phenomenon of spirantization: compare e.g. גז /ɡez/ ("fleece") ←→ ג׳ז /dʒez/ ("jazz"); חג /χaɡ/ ("holiday") ←→ חג׳ /χadʒ/ ("the Hajj"). Conversely, dalet and tav with a geresh – ד׳ and ת׳ – respectively do denote the fricatives [ð] and [θ], however never as sounds in Hebrew words or even loanwords, but are rather used exclusively for the hebraization of foreign language texts or the transliteration of foreign names. Also these modern Hebrew variants have nothing to do with the phenomenon of spirantization.
