This rare kanji has no clear standalone meaning. Treat its meaning as uncertain.
悂 combines 忄 (heart/mind) with 坒, but the exact historical development is uncertain. The character is rare and its origin is not well documented.
With 忄 on the left and 坒 on the right, imagine a heart trying to compare two earthen mounds (比 over 土), perhaps hesitating or erring. The exact meaning is unclear, so treat this as a visual placeholder.
For ヒ, picture a heart (忄) that hesitates and says 'hee' (ヒ) in uncertainty, like a small sigh of doubt.