be（动词原形）用于让步状语从句：见《新编英语阅读手册》P70

1. Be it late, I must finish this work. 尽管晚了，但我仍须结束这项工作。

2. All magnets behave the same, be (whether they may be) they large or small.

所有磁体，不论大小，其性质都相同。

3. If there were no friction, then nothing---be it a huge slab of stone or a tiny grain of sand---would have its stable position.

要是没有摩擦力，那么久没有一样东西——不管它是一块大石头还是一粒细沙子——会具有稳定的位置。

应用：2001年“爱心是一盏灯，在越黑暗的地方越明亮。”

Although their incomes were still low by international standards, people all over the country did not hesitate to donate whatever they can——be it money or goods——to help their needy fellow citizens.

Although their incomes were still low by international standards, people all over the country did not hesitate to donate whatever they can——be it money or goods——to help those impoverished students in remote areas.