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Answer:
Architect Tony Abelgas, who led the restoration of the 1730 Jesuit House in Parian, said atay’s etymology has roots in this furniture, an Ah Tay bed. He said the bed – with its intricate carvings of flowers and fruits – is by the renowned Chinese furniture maker Ah Tay. It was a favorite of affluent families all over the country. Abelgas said that when people referred to those who were already bed-ridden, they said that they were just on their Ah Tay bed. This repeated references, he said, ultimately led to the use of “gi-atay na” to describe someone dying.
Explanation:
Source: Bisayang Travelista Travel and Tours