輓

A phono-semantic compound composed of:

車 — semantic component meaning “vehicle; carriage”;

免 — phonetic component indicating the sound (만 / wǎn). The character originally referred to pulling a carriage or vehicle.
Semantic вevelopment: - to pull or draw (a vehicle); - to lead or guide; - to mourn or commemorate the dead.

만가 (輓歌) — elegy; funeral song

만사 (輓詞) — condolence message or funeral tribute

輓 originally referred to pulling vehicles, but its mourning-related meanings became prominent in literary usage.
Related characters: 挽 — to pull; to mourn (modern Chinese form)

車 — vehicle

哀 — sorrow

弔 — to mourn