The Scottish Gaelic nominative case is also an example of a direct case, which evolved as the accusative became indistinguishable in both speech and writing from the nominative as a result of phonetic change.
ðə skˈɑːɾɪʃ ɡˈeɪlɪk nˈɑːmɪnətˌɪv kˈeɪs ɪz ˈɔːlsoʊ ɐn ɛɡzˈæmpəl əvə dᵻɹˈɛkt kˈeɪs, wˌɪtʃ ɪvˈɑːlvd æz ðɪ ɐkjˈuːzətˌɪv bɪkˌeɪm ˌɪndɪstˈɪŋɡwɪʃəbəl ɪn bˈoʊθ spˈiːtʃ ænd ɹˈaɪɾɪŋ fɹʌmðə nˈɑːmɪnətˌɪv æz ɐ ɹɪzˈʌlt ʌv fənˈɛɾɪk tʃˈeɪndʒ.