The root of the word is Pakad (Pei, Kuf, Dalet). This root is common to Hebrew words meaning; remember, award pregnancy, count, account, command, commander. E.g. HaShem remembered Sarah & awarded her with a pregnancy, Yosef told his brothers that HaShem will remember HIS children & raise them up out of Egypt, in this past Shabat’s Parshah & Haftorah men are counted, an accounting is made of the treasury of the Mikdash, & so on.
We learn from the Ar”i Za”l that when a person does special good deeds, follow the commandments (PeKuDoth) with love & dedication, dedicated him/herself to connecting to HaShem, to seeking to do HIS will, HaShem “remembers” (PaKaD, yiPhKoD) that person & may award (PoKeD) him/her with a “spiritual” impregnation (PaKaD) of giving an added soul part from a tsadik (righteous person) of a previous generation to help that person go even higher.