AY

The Tagalog word ay is often translated into English as 'is' or 'are' or 'am.'

Ay! = Oh!

Ako ay babae.
I am a woman.

Ikaw ay lalaki.
You are a man.

Sila ay nars.
They are nurses.

Si Juan ay tamad.
John is lazy.

These sentences though are starting to sound stilted in contemporary usage.
Most Filipinos prefer to invert  sentences and do away with the ay.

Babae ako.
I am a woman.

Lalaki ka.
You are a man.

Nars sila.
They are nurses.

Tamad si Juan.
John is lazy.


Abbreviations: Ako ay = Ako'y. Ikaw = Ikaw'y or Ika'y.

Siya ay = Siya'y. Sila ay = Sila'y. Kayo ay = Kayo'y. Tayo ay = Tayo'y.