事柄
ことがら · kotogara · JLPT N1 · noun
matter
事 (thing) + 柄 (pattern, grip): the grip of a thing is its matter or affair
柄 means handle, pattern, or nature, the part that gives a thing its character. 事柄 is the matter or circumstance that defines a situation, so matter, affair, or circumstance all fit.
事 — hand 又 holding a banner/tablet on a pole
Originally a pictograph of a hand (又) grasping a pole or ceremonial banner used by an official, depicting the act of conducting court business. From this it came to mean 'affair, matter, business, service.' It shares an ancient origin with 史 (scribe) and 吏 (official).