在看里有一段内容是：
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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