it
牠 is a rare kanji that means "it," used as a third-person pronoun for animals or inanimate objects.
牠 is a phono-semantic compound combining 牜 (cow/ox) and 也 (phonetic). The exact historical development is uncertain, but it likely originally referred to an animal and later extended to a general pronoun.
The left side 牜 suggests an animal, and the right side 也 looks like a curled-up creature. Imagine pointing at an animal and saying "it."
For タ, imagine a tar pit where an animal is stuck: tar -> タ, and you point at it saying "it."
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