ブツ, フツ, ほとけ

Buddha, the dead, France

JLPT2 G5 S4 F819

As per # (split) + person → person who splits away and disappears. *Buddha* is a borrowed meaning, being used to transliterate the Sanskrit buddha → *Buddhist image*; *the deceased*; *merciful*. *France* is via the phonetic construction 西.

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