Sholom Rav,

It seems to me that the Maseches is called "Makos" because the main topic (after which the Masechta is called) is based on the verse, "v'Hayah Im Bin Hakos ha'Rasha, v'Hipilo ha'Shofet

*v'Hikahu* Lefanav." The word the Torah uses for the punishment under discussion is "Makos." "Malkos" (with a Lamed) is the Aramaic equivalent.

It also occurred to me that the Masechta is not confined to the punishment of Malkos. It also deals with Misah and other forms of punishments, in which case "Makos" is more appropriate.

B'Virchas Kol Tuv,

Eliezer Chrysler