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be (third-person singular present subjunctive of 'to be')
Il faut que ce soit fini avant demain.
It needs to be finished before tomorrow.
either ... or
namely; that is (used to specify or restate)
Il reste deux places, soit une pour toi et une pour lui.
Two seats remain, namely one for you and one for him.
the T is pronunced
all right
very well
agreed
— Je ne peux pas t'aider ce soir. — Soit, je trouverai une autre solution.
— I can't help you tonight. — All right, I'll find another solution.
Notes
GENERAL INFO
Soit is primarily the 3rd person singular present subjunctive of the verb *être* (to be). It also functions as an invariable conjunction meaning "either... or..." or "that is to say."
USAGE
As a verb: "Il faut qu'il soit là." (He must be there.)
As a conjunction: "Soit tu viens, soit tu restes." (Either you come, or you stay.) "10 euros, soit dix euros." (10 euros, that is to say ten euros.)
TRAPS
Do not confuse the verb form of soit with the conjunction. The verb conjugates ("je sois," "nous soyons"), but the conjunction soit is invariable and never changes form.