摩
マ, ま.する, さ.する, す.る
chafe, rub, polish, grind, scrape
JLPT1 G7 S15 F1252
As per 麻# (rub and scrape) +
手
hand/action indicator → *rub* (off); *scrape* → *stroke*; *polish*.
[Full Kanji Etymology List]