One way to hold this word: picture a pile of something everyone is allowed to take from — money in an account, fields on a farm, cake on a plate. Someone reaches in, moves one part off to the side, and says out loud what that part is for. From then on the side portion is a different thing from the pile. Nobody spends it by accident, and when the day comes that it is needed, it is already there. Every meaning on this page is that one movement, done by a family, a committee, or a government.
這個字可以想成一個動作。眼前有一堆大家都能動的東西：帳上的錢、農場的田、盤子上的蛋糕。有人伸手進去，把其中一份挪到旁邊，並且當場講明這一份要做什麼用。從那一刻起，旁邊那一份就跟原來那堆不一樣了。沒有人會不小心花掉它。等到真的需要的那天，它已經在那裡等著。這一頁所有的意思，都是同一個動作，只是做的人換成了一家人、一個委員會，或一個政府。
From the word’s history
Wiktionary records this noun and adjective as deverbal from the phrase set aside, that is, the phrase itself turned into a word.
資料把這個名詞和形容詞都記成 deverbal，也就是從片語 set aside 直接變過來的：動作本身被抓成一個名字，所以字裡面還留著「挪到旁邊」那個手勢。
Wiktionary, "set-aside"
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