在看英国女王2021年圣诞致辞视频里有一段内容是：
Be it the singing of carols – as long as the tune is well known – decorating the tree, giving and receiving presents, or watching a favourite film where we already know the ending, it’s no surprise that families so often treasure their Christmas routines.
唱脍炙人口的圣诞颂歌，装饰圣诞树，赠送和接受礼物，或是看一部早已知道结尾的电影，这是家庭们钟爱的圣诞传统。
这里的Be it其实是be it...or 的一部分，构成一个让步状语从句。相当于 whether...or...
注意这种用法文学气息比较浓。
例子：
Had I known ... = If I had known ...
Had he seen it, ... = If he had seen it, ...
Should you want me, ... = If you should want me, ... = If you wanted me, ...
Were I to say that, ... = If I were to say that, ... = If I said that, ...
Be he good or evil, ... = Whether he is good or evil, ...
Be it so or not, ... = Whether it is so or not, ...
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