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The character 掊 is a phono-semantic compound. The left-side semantic component is the hand radical 扌, derived from 手, indicating that the character denotes a manual action. The right-side phonetic component is 咅 (pǒu), which provides the pronunciation and often occurs in characters related to splitting or breaking apart. Etymologically, the original meaning was to strike or break something apart using the hands, a destructive or forceful action. Over time, it gained an abstract secondary sense: to exact heavy taxes and levies from the populace, shifting its usage from the physical to the economic and administrative realm.
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