make
做 centers on the act of making or producing something, with a focus on human action.
做 combines 亻 (person) with 故, which likely contributes a phonetic element. The exact historical development is uncertain, but the character is used to express making or doing by a person.
A person 亻 beside 故, which looks like an old story being crafted. Imagine a person making something by hand, like an artisan shaping a story into a physical object.
For サ, picture a person making a simple saw: saw -> サ, and the person uses it to make something.