"Be it" is an example of the rare and elusive English subjunctive, in sentences like "I am prepared to deal with any kind of weather, be it snow or hail or scorching heat." A subjunctive is a form of the verb which is used when the truth of the statement is uncertain. It is also used in sentences after the Word "if" in sentences like "I await the jury's decision, and if it be death, I am ready."
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