Probably a variant of 㗾 (phonetic 靴 hoe1).

Then normalize the right part from 匕 to 𠤎 in order to match the convention (UK usually obeys the G-source convention).

Three pieces of evidence shows the corresponding English word is “heavy” (/ˈhevi/), and Evidence 3 shows the corresponding Katakana form is ヘヷ𛄨, so the word reads he1 wi4 in Cantonese.

㗾 reads hoe1 or hoe4 in Cantonese as Comment #11715 shows. 靴 reads like he1 in other sub-dialects of Chinese Yue-dialects.

Therefore, Comment #12178 is reasonable.