For "be" as a verb in the present tense:
* است (est) - Used for third person singular (he/she/it)
* هست (hast) - Used for second person singular (you)
* هستم (hestam) - Used for first person singular (I)
* هستید (hastid) - Used for second person plural (you)
* هستند (hestand) - Used for third person plural (they)
For "being" as a noun:
* بودن (budan) - This means "being" and can be used in a variety of contexts.
Example:
* او خوشحال است. (Oo khoshhal est) - He/She is happy.
* من پزشک هستم. (Man pezeshk hestam) - I am a doctor.
* شما ایرانی هستید. (Shomā irāni hastid) - You are Iranian.
* آنها خسته هستند. (Ānhā khaسته hestand) - They are tired.
* بودن در اینجا لذت بخش است. (Budan dar inja lazat bakhsh est) - Being here is enjoyable.
It's important to remember that Farsi grammar uses verb conjugation based on the subject, so you'll need to choose the right form of "is" depending on who or what is doing the being.