This is the 1st most frequent Hebrew word.
את
A direct object marker (not translated) or the word "spoon" (depending on context).
In this sentence, 'את' designates 'אימא' (Mom) as the definite and specific direct object respected by the subject.
אנחנו מכבדים את אימא.
We respect Mom.
In this sentence, the word 'את' marks the definite direct object 'הכלב' (the dog) following the verb 'רואה' (see).
אני רואה את הכלב.
I see the dog.
Here, 'את' is employed to identify the definite direct object 'הספרים' (the books) in the sentence.