Incur
Cover
ヒ
かぶ
皮 (ヒ、かわ) Skin
波 (ハ、なみ) Wave
被 (ヒ、かぶ) Incur, Cover
彼 (ヒ、かれ, かの) He
破 (ハ、やぶ) Tear
疲 (ヒ、つか) Tired
披 (ヒ) Expose
Spirits ネ are see through because they Incurred 被 the loss of their skin 皮