The word "涂敷" is formed by combining the character "涂", which means to spread or smear a substance like paint or mud onto a surface, with the character "敷", which also means to apply or lay on a substance, such as an ointment or coating. Both characters share a core meaning related to the action of applying, and their conjunction creates a compound term that specifically denotes the act of coating or applying a layer to something, emphasizing the process through their semantic overlap.