From Old English tā, from PIE *deyk- 'to point' — toes were named as the pointing digits of the foot.
From Old English tā (plural tān) 'toe,' from Proto-Germanic *taihwō, probably from PIE *deyk- 'to show, point.' The toe was apparently named as 'the pointer' of the foot, paralleling how 'finger' may also derive from a root meaning 'to point.' Key roots: *deyk- (Proto-Indo-European: "to show, point out").