犀
サイ, セイ

rhinocerous

JLPT0 G13 S0 F2426

Originally, 尸# body + 辛 needle/cutting tool → slow, lumbering, horned animal → dual-horned species of *rhinoceros* (← horns in alignment). Later, the character came to be written as 牛 cow + 尾 tail.

[Full Kanji Etymology List]