See also:ר [U+05E8 HEBREW LETTER RESH], ㄲ [U+3132 HANGUL LETTER SSANGKIYEOK], ㅋ [U+314B HANGUL LETTER KHIEUKH], ד [U+05D3 HEBREW LETTER DALET], ¬ [U+00AC NOT SIGN], and𠃍 [U+200CD CJK UNIFIED IDEOGRAPH-200CD]
The traditional account holds that its its form is the outline of the back of the tongue blocking the throat when pronouncing /k/ (舌根閉喉之形), and Ledyard feels this consideration may have determined the form of simplified ག.