A small plate, often used for individual servings or as a soy sauce dish. The term is associated with the expression 手塩にかける (to raise with care).
I put soy sauce in a small plate and eat sashimi.
Compound of 手塩 (teshio, 'hand salt', referring to salt placed by hand for seasoning) and 皿 (sara, 'plate'). The exact historical derivation is uncertain, but the term is conventionally associated with small plates used for individual seasoning or servings.