third person singular present of be, Old English is, from Germanic stem *es- (cognates: Old High German, German, Gothic ist, Old Norse es, er), from PIE *es-ti- (cognates: Sanskrit asti, Greek esti, Latin est, Lithuanian esti, Old Church Slavonic jesti), from PIE root *es- "to be." Old English lost the final -t-. See be. Until 1500s, pronounced to rhyme with kiss. Phrase it is what it is, indicating resigned acceptance of an unpleasant but inevitable situation or circumstance about which nothing positive really can be said, is attested by 2001.
例文
1. In conversational English " is not "often contracts to "isn 't ".
口頭英語では is notはisn‘t.
2と略されることが多い。There is ( but ) little hope.
何の希望もない.（比較：There is alittlehope.もう一つ希望がある.）
3.Beauty is an attitude.It has nothing to do with age.
美は年齢に関係なく態度である。
4.The besthing to do when entering unknown territory is smile.
未知の地に足を踏み入れる最善の対策は笑顔だ。
米ドラマ『キャリー?ダイアリー』 dl>
5.A miracle is something that seems impossible but happens anyway.