Definition from Wiktionary, the free dictionary
From Old Irish fil, originally an imperative meaning 'see', from Proto-Indo-European *wel- (“see”), cognate with Latin voltus (“face”). For the semantic development 'see here' > 'here is' compare French voici and voilà.
- This is a dependent form of tha, which is the present tense of bi. It is used after the particles a and gu. After chan and nach, the contracted form eil is used.
A bheil thu fuar? ― Are you cold?(Older Gaelic: Am bheil....)
Bha e ag ràth gu bheil ìm air an aran. ― He was saying that there is butter on the bread.