"הילד סופר שלוש חולצות."
Translation:The boy counts three shirts.
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If you mean that מספרה and מספריים are unrelated to one another, than that's false - they are very obviously related (from an Aramaic root, says Wiktionary). If you mean that they are unrelated to /sefer/ and /safar/, true. There are many pairs of roots that have the same three consonants and unrelated meaning and etymology, usually borrowed to Hebrew at different times.