#rohta noun "debt, trespass" (attested in the pl.: rohtar, and with a pronominal suffix: rohtammar "our trespasses") (VT43:19) Variant #ruhta. #Rohtalië, #ruhtalië *"trespass-people" = those who trespass (attested in the ablative: rohtaliello, ruhtaliello "from [our] debtors" (VT43:21)
Quenya
rohta
noun. *debt, trespass
rohta
debt, trespass
ruhta
ruhta
ruhta (2), see rohta
lucassë
debt, trespass
#lucassë noun "debt, trespass" (VT43:19, attested in the pl. with a pronominal suffix: lucassemmar "our trespasses")
lucassë
noun. *debt, trespass
lucië
debt, trespass
#lucië noun "debt, trespass" (VT43:19, attested in the pl. with a pronominal suffix: luciemmar "our trespasses")
lucië
noun. *debt, trespass
luhta
debt, trespass
[#luhta (3) noun "debt, trespass" (VT43:19, attested in the pl. form luhtar, but deleted by Tolkien)]
luhta
noun. *debt, trespass
úcarë
debt, trespass
#úcarë noun "debt, trespass" (úcaremmar "our debts, our trespasses", VT43:19). The related words #úcar- "to sin" and #úcarindo "sinner" would suggest that #úcarë can also be translated "sin". One may question whether the simplex form is #úcarë or just #úcar (+ -e- as a mere connecting vowel before the pronominal ending in úcaremmar), but compare lacarë, hrúcarë.
Tolkien experimented with various words for “debt, trespass” in drafts of the Átaremma prayer from the 1950s. In the earliest draft Tolkien had lucassë (VT43/8), revised to lucië in the second draft (VT43/9-10), and luhta in the third (VT43/11), all based on luc-. In the third version luhta was deleted and replaced by rohta, with luhta reappearing in the fourth version only to be revised again to rohta (VT43/11-12). In the final two versions Tolkien used úcarë (VT43/12), but this may have a different sense such as “misdeed” or “sin”: compare úcarindo “✱sinner” from the Aia María prayer (VT43/11-12).
The derivations of the luc-forms are unclear, as none of the attested meanings of the root √LUK seem to fit. Likewise the attested meaning of ᴹ√ROK has to do with horses, which also doesn’t fit.
Neo-Quenya: For purposes of Neo-Quenya, I would ignore the luc-forms, but would retain rohta for the sense “debt”. For example, Helge Fauskanger used rohta “debt” in his NQNT (NQNT).