セツ, もう.ける, した
establishment, provision, prepare
JLPT2 G5 S11 F145
The relevant oracle bone form of this character shows a chisel + an element combining a hand and a bar → chisel an object into shape → *make*; *create* → *establish*; *provide*; *equipment*; *facilities*. By the time of the seal inscription forms, the chisel has become 言 words, with the hand/bar element developing into 殳.
[Full Kanji Etymology List]