theater vs seat

theater and seat both are nouns.

Word	Noun	Adjective	Verb	Adverb
theater	Yes	No	No	No
seat	Yes	No	Yes	No

theater (noun)	seat (noun)
a building where theatrical performances or motion-picture shows can be presented	any support where you can sit (especially the part of a chair or bench etc. on which you sit)
the art of writing and producing plays	furniture that is designed for sitting on
a region in which active military operations are in progress	the cloth covering for the buttocks
	a part of a machine that supports or guides another part
	the legal right to sit as a member in a legislative or similar body
	the fleshy part of the human body that you sit on
	a center of authority (as a city from which authority is exercised)
	a space reserved for sitting (as in a theater or on a train or airplane)
	the location (metaphorically speaking) where something is based

theater (verb)	seat (verb)
	show to a seat; assign a seat for
	place or attach firmly in or on a base
	place in or on a seat
	provide with seats
	put a seat on a chair
	place ceremoniously or formally in an office or position
	be able to seat