This rare kanji has no clear standalone meaning. Treat its meaning as uncertain.
柀 combines 木 (tree) with 皮 (skin/bark), suggesting a tree valued for its bark or wood, but the exact historical development is uncertain.
A tree 木 with bark 皮: imagine peeling bark from a tree, but the kanji's meaning is unclear.
For ヒ, picture a tree with bark shaped like the letter H: H -> ヒ, and the tree's bark peels away.