層 is built from the 尸 (corpse / body) and 曾 (formerly / once) components.
It belongs to a phonetic family with 増, 贈, 僧, and 憎 — they share the 曾 component and the reading ゾウ.
A common word using 層 is 一層 (いっそう), meaning “much more, still more”.
Don't confuse it with 贈, 増, 憎, and 僧.