荷
カ, に, はす, り

baggage, shoulder-pole load, bear (a burden), shoulder (a gun), load, cargo, freight

JLPT2 G3 S10 F1230

As per 何# (bear a load) + 艸 grass/plant → *lotus* (← plant borne on water). *Bear a load*, (a) *load*, *burden* and *undertake* are meanings applied after 何 was borrowed to express "what".

[Full Kanji Etymology List]