タン, かつ.ぐ, にな.う
shouldering, carry, raise, bear
JLPT2 G6 S8 F422
As per 旦# (long and flat) + 手 hand/action indicator → knock/beat down with a long and flat implement (compare 單). However, 担 was adopted as a Shinjitai (new character form) to replace 擔, according to which 担 bears the meanings *shoulder a load*; *load*; *bear* and *undertake*.
[Full Kanji Etymology List]