This is the 716th most frequent Japanese word.
ビール
Beer.
Here, ビール is used as the direct object of the verb ください (kudasai), asking for an item.
ビールをください。
Please give me a beer.
In this sentence, ビール is part of the phrase ビールを飲む, describing the action of drinking beer.
夕食の時にビールを飲む人が多いです。
Many people drink beer during dinner.
Here, ビール serves as the subject of the sentence, with its characteristic being described.