sound of drums
鞺 centers on the resonant sound of drums, specifically the deep, booming noise they produce.
鞺 combines 革 (leather, often used in characters for drums or leather goods) with 堂, which likely contributes the sound トウ and may suggest a hall or resonant space, together evoking the booming sound of a drum.
Leather (革) stretched over a hall-like frame (堂) makes a drum; when struck, it produces the deep sound 鞺 represents.
For トウ, imagine the drum's sound echoing through a tall hall: the 'toe' of the drumstick hits the leather, and the boom resonates — 'toe' cues トウ.
—