Goes out on the beach? (4)

I believe the answer is:

ebbs

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'goes out' is the definition.
(I've seen this in another clue)

I cannot understand how the rest of the clue works.

(Other definitions for ebbs that I've seen before include "Declines gradually" , "Wanes" , "flags" , "Flows back or recedes" , "fades away" .)

I've seen this clue in The Times.

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