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米は

rice

→ 米
phrase Rare #41,284
rice は marks 米 as the topic; depending on context, it can imply contrast with something else.
JA: 米は毎日食べます。
EN: As for rice, I eat it every day.

米はすでに見せてもらっていた。

I had already been shown the rice.

米は小麦より高価なのだ。

Rice is more expensive than wheat.