Three consonants hold two threads that feel unrelated until you look closely: height and collecting a debt. The link is the raised hand of the one who is owed, to be high is גָּבֹהַּ, and to collect taxes is לִגְבּוֹת, the tax collector standing over you. From the same root come the eyebrow (גַּבָּה, the high arch above the eye) and the noun גֹּבַהּ, sheer altitude. The vowels decide whether you rise, raise something, or reach out for what you are owed. Every word here is verified against pealim, niqqud included.
The same root runs through the verb system. Each binyan is a voice: it bends the one idea into active, passive, causative or reciprocal. Tap to hear.
This root carries two unusual features. First, the pa'al fills two distinct senses: לִגְבּוֹת (to collect what is owed) and לִגְבֹּהַּ (to be high), the height thread and the debt thread sharing one binyan. Second, the hif'il לְהַגְבִּיהַּ is the everyday causative "raise it higher". The passive pu'al and huf'al are not lexicalized here; nif'al covers "to be collected".
Same root letters, different noun moulds (mishkalim). The mould tells you the function: who does it, the act of doing it, or the thing produced.
Strip the prefixes, suffixes and vowels. Three consonants remain, and the meaning lives there.