ショ, ところ, こ, お.る
dispose, manage, deal with, sentence, condemn, act, behave, place
JLPT3 G6 S5 F547
夂 leg/foot pointed downward + 几# desk/table → stop and rest on/against a desk, chair, or other furniture (compare 居) → *place*; *point in time* (place an object where it belongs). Later, 虍 tiger was appended to suggest the pronunciation, but the present form reverts to the original.
[Full Kanji Etymology List]