earth / ground / field / place / land / CL:片[pian4]
地
=
也
+
土
:
Dorothy Gale (di) hates the cleanliness of the space station, so she used an excavator (也) in the space station's bathroom (Ø4) to dig a pile of dirt (土) out of the ground (地) for a mud bath.
税
=
兑
+
禾
:
Sheldon Shrimp opened an exchange booth in the Eiffel Tower's bathroom, and shortly thereafter a tax collector visits to collect the tax. Sheldon's business was rather mediocre though, so he can only offer a bowl of cereals as payment.