疋
ヒキ, ショ, ソ, ヒツ, あし

head, counter for animals

JLPT0 G13 S0 F5000

The relevant seal inscription form is 足 leg/foot written in reverse, suggesting a pair of legs pointing in opposite directions → *leg*. *Counter* (for animals or bolts of cloth) and *unit of measurement* (for lengths of cloth) are borrowed meanings via 匹, which also supplies the ヒツ reading.

[Full Kanji Etymology List]