In my Irmin article here I mention the connection between Eres and Irmin (with Eres being a Germanisation of Ares). Today I found that Jacob Grimm in his 1835 Teutonic Mythology had put forward this same idea - based on the idea that the Ear rune (this rune being the root of Ares and Eres) was a version of the Tyr (Tiw-Irmin) rune but with the 'arms' bent upwards. If we look at the rune forms we can certainly see Grimm's reasoning -
Ear rune representing Ares/Eres
I'd like further Grimm's ideas - if we look at the Anglo-Saxon rune poem of the rune Ear we read -
[ear] byþ egle eorla gehwylcun, / ðonn[e] fæstlice flæsc onginneþ, / hraw colian, hrusan ceosan / blac to gebeddan; bleda gedreosaþ,/ wynna gewitaþ, wera geswicaþ.
[ear] is horrible to every knight, / when the corpse quickly begins to cool / and is laid in the bosom of the dark earth. / Prosperity declines, happiness passes away / and covenants are broken.
In this verse we can see how the Ear rune is referring to the burial of a fallen warrior - Ear is the Earth - and is from the root (rune) Erda.
The Erda rune is slightly different from the Odal rune, as the Erda rune also has a 'bend' in the legs
What we see in both runes is the same "W" shape - In the Erda rune we see a vagina (or womb) above the bent legs.In the Ear-Tiw rune we see a penis between bent legs.
A rune-binding of the two gives us this rune below - which represents the Sky-Father (Ear-Tiw) and the Earth Mother (Erda) embraced
What we get from this rune-binding is a new rune shape below, which is a variation of the Ing rune, which means 'Son'