The word "巴萨" is formed through phonetic transliteration, where the Chinese characters are selected solely for their sound to approximate the pronunciation of the foreign term "Barca", a common shorthand for the football club Barcelona. The character "巴" (bā) represents the syllable "Ba", and "萨" (sà) represents "sa", together mimicking the sound of "Barca" without conveying meaning related to the original characters.