This rare kanji has no clear standalone meaning. Treat its meaning as uncertain.
The exact historical development of 仐 is uncertain. It may be a variant or simplified form, but its origin is not well established.
The shape resembles a person under a cover, but without a clear meaning, it is best remembered as a rare character with an uncertain sense.
For サン, imagine the sun (サン) shining on this rare character, but its meaning remains hidden in shadow.