R7 The Copula
There are two verbs ‘to be’ in Manx, ta, etc., and she, which you can take as meaning ‘it is’. Over many years, the use of the copula declined in Manx.
Here are some examples of its use:

She dooinney mooar eshyn - He’s a big man (‘It’s a big man he’.)
She dooinney mooar t’ayn - He’s a big man (‘It’s a big man (who) is in’.)
She ish ren shen - It’s she that did that .
The negative is Cha nee (‘It is not’):
Cha nee Juan hug shen - It’s not Juan (who) gave that.

The question form (interrogative) is Nee? (‘Is it?’):
Nee uss ren shen? - Is it you (who) did that?

So, in the present tense, the independent form is she and the dependent form is nee:

Er lhiam dy nee Ealish v’ayn - ‘I think that it’s Ealish (who) was there’.
Er lhiam nagh nee Ealish v’ayn - ‘I think that it’s not Ealish (who) was there’.

After dy and nagh you sometimes see (and hear) re (pronounced ‘ray’).

She came from an older Is eh, which became ‘s eh and then She. The lone ‘s’ survives in such examples as:
S’mooar my chorree! - How great my anger! (‘Is great my anger!’)
S’gial va’n soilshey! - How bright the light was! (‘Is bright was the light!’)

Note the Biblical Nagh mooar y dorraghys eh! - How great the darkness is!
(‘Is not great the darkness it!’)

The copula has a past/conditional form By (‘Was’ / ‘Would be’). By in modern Manx generally means ‘Would be’:
By vie lhiam tey - I would like tea (‘Would be good with-me tea’.)
By vie lhiat tey? By vie lhiam / Cha by vie lhiam - Would you like tea?
Yes (‘Would be good with-me’) / No (‘Would not be good with-me’.)