levy vs lay

levy and lay both are nouns.

Word	Noun	Adjective	Verb	Adverb
levy	Yes	No	Yes	No
lay	Yes	Yes	Yes	No

As verbs, lay is a hyponym of levy; that is, lay is a word with a more specific, narrower meaning than levy:

Other hyponyms of levy include toll, tithe, reimpose, fine, mulct, tax, distrain.

levy (noun)	lay (noun)
the act of drafting into military service	a narrative poem of popular origin
a charge imposed and collected	a narrative song with a recurrent refrain

levy (adjective)	lay (adjective)
	not of or from a profession
	characteristic of those who are not members of the clergy

levy (verb)	lay (verb)
cause to assemble or enlist in military	put in a horizontal position
impose and collect	put into a certain place or abstract location
	lay eggs
	prepare or position for action or operation
	impose as a duty, burden, or punishment