Given:
toy is new → bz ta gl
give me toy → hx vm tq
The common word is toy, but there is no common code.
This suggests the codes are rearranged (not in the same order).
So we match by elimination:
From “toy is new”, codes: bz, ta, gl
From “give me toy”, codes: hx, vm, tq
Since “give” and “me” are new words, their codes must be among hx, vm.
Thus, the remaining code tq corresponds to toy.
Final Answer: tq