In this paper, we will try to specify and analyze different functions of “kə” and “xu” (that) in Ilami dialect of Kurdish. We figured out that, these multifunctional elements serve a remarkable number of roles in this dialect as complementizer, relative pronoun, etc. “kə” can also be used with an equal meaning to “when”, “because”, etc. Analyzing our data, we understood that, although these particles both make an item focalized, their occurrence is greatly determined by some contextual and pragmatic factors. In other words, each particle is purposefully used to focalize and convey specific intentions. Based on results, it was also concluded that these particles, can co-occur and focalize different constituents at the left or right side.

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