「肇」在甲骨中已知可用為致送義，根據其構形具有右半「戈」旁刃部總是朝向左半的特徵，本文認為其造字意涵當即砥石，左半象砥石之形，右半增加戈旁，以確認字義，屬增體象形法。「致」在文獻習見用為致送義，而砥、致音近，故「肇」在甲骨的致送義，可透過「致」而得到解釋。就字音而言，西周金文中「肇」有一例从「矢」聲的例子，「矢／聿」聲韻皆近，正可輔證「肇」確實以「矢／聿」為聲。對於「肇」的致送義，本文嘗試提出兩點辨析：一是「肇」不因施受同辭而具有徵集義，二是「肇」的致送乃是第三者致送。最後，本文蒐集「肇」在甲骨中的辭例，結合綴合的成果，予以分類，逐一說解其意涵，並對部分刻辭提出新的理解方式。

The origin of the character 肇has been widely addressed in textual researches but its usages and implications have received little scholarly attention. The situation is changed by the publication of The Oracle Bones Unearthed from the Yin Ruins at the Eastern Site of Huayuanzhuang. This book offers scholars greater access to inscription characters including 肇and demonstrates clearer relationships among them. Accordingly, it is confirmed by researchers that 肇bears the meaning “to present someone with something.” Based on this finding, this study argues that the character 肇carries a meaning of “whetstone” because it has a structure where a dagger-axe on the right points to the whetstone on the left.