An additional interaction term of a two-level tunnelling system with t
he thermal lattice motion is derived, which is missed when expanding t
he Hamiltonian in terms of the elastic distortion. As a consequence, t
he bath spectral function comprises a part linear in frequency, beside
s the well-known contribution proportional to omega3. Whereas the latt
er is due to the derivative of the phonon field delu, the new term ari
ses from coupling to the vibrational amplitude u itself. Since it requ
ires an asymmetric atomic environment, this novel feature is intimatel
y connected to the disordered configuration of atoms in amorphous soli
ds; it leads to an Ohmic damping function which becomes predominant at
very low temperature. The resulting linear variation of sound attenua
tion with temperature possibly resolves a manifest discrepancy between
predictions of the tunnelling model and attenuation data below 100 mi
llikelvins.