sigh
歊 centers on the act of sighing, a deep audible breath expressing emotion or relief.
歊 combines 高 (tall, high) with 欠 (open mouth, lack), likely suggesting a deep breath or sigh rising from within. The exact historical development is uncertain.
A tall (高) person with an open mouth (欠) lets out a long sigh.
For キョウ, imagine a sigh so loud it echoes through Kyoto (キョウト): Kyoto -> キョウ, and the tall person sighs.