Etymology
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seat (n.1)

c. 1200, sete, "thing to sit on; place one sits," from Old Norse sæti "seat, position," both from Proto-Germanic *sæt- (source also of Old High German saze, Middle Dutch gesaete "seat," Old High German gisazi, German Gesäß "buttocks"), from PIE root *sed- (1) "to sit." Old English had sæt "place where one sits in ambush," which also meant "residents, inhabitants," and is the source of the -set in Dorset and Somerset.  

The sense of "part of a thing (a saddle, etc.) on which one sits" is from c. 1400. The meaning "posterior of the body" (the sitting part) is from c. 1600; the sense of "part of a garment which covers the buttocks" is from 1835. Seat belt "safety restraint when sitting" is from 1915, originally in airplanes.

By late 14c. as "part of the body in which a humor arises;" from 1550s as "site, situation, location" generally.

The word in the sense of "residence, abode, established place" (late 13c.) is an extended use of this, influenced by Old French siege "seat, established place," and Latin sedes "seat." It is perhaps from the notion of a chair set apart for the holder of some position of dignity or authority (a sense attested in English seat from c. 1200). The meaning "city in which a government sits" is attested from c. 1400. The sense of "right of taking a place in a parliament or other legislative body" is attested from 1774.

seat (v.)

1570s, of a house, town, etc., "to be in a certain position" (implied in seated), from seat (n.). Of diseases, in the body, from 1610s (hence deep-seated). Transitive sense of "locate, settle, place permanently" is from 1580s.

The meaning "cause to sit, place on a seat" is from 1590s, especially "cause to sit on a throne or other seat of dignity." From c. 1600 as "set or secure in its proper place," hence many extended senses in mechanics. Of a theater, etc., "afford seating accommodations for," by 1830.

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Definitions of seat
1
seat (n.)
a space reserved for sitting (as in a theater or on a train or airplane);
he booked their seats in advance
Synonyms: place
seat (n.)
the fleshy part of the human body that you sit on;
Synonyms: buttocks / nates / arse / butt / backside / bum / buns / can / fundament / hindquarters / hind end / keister / posterior / prat / rear / rear end / rump / stern / tail / tail end / tooshie / tush / bottom / behind / derriere / fanny / ass
seat (n.)
furniture that is designed for sitting on;
there were not enough seats for all the guests
seat (n.)
any support where you can sit (especially the part of a chair or bench etc. on which you sit);
he dusted off the seat before sitting down
seat (n.)
a center of authority (as a city from which authority is exercised);
seat (n.)
the location (metaphorically speaking) where something is based;
the brain is said to be the seat of reason
seat (n.)
the legal right to sit as a member in a legislative or similar body;
he was elected to a seat in the Senate
seat (n.)
a part of a machine that supports or guides another part;
seat (n.)
the cloth covering for the buttocks;
the seat of his pants was worn through
2
seat (v.)
show to a seat; assign a seat for;
The host seated me next to Mrs. Smith
Synonyms: sit / sit down
seat (v.)
be able to seat;
The theater seats 2,000
seat (v.)
place ceremoniously or formally in an office or position;
Synonyms: induct / invest
seat (v.)
put a seat on a chair;
seat (v.)
provide with seats;
seat a concert hall
seat (v.)
place or attach firmly in or on a base;
seat the camera on the tripod
seat (v.)
place in or on a seat;
the mother seated the toddler on the high chair
From wordnet.princeton.edu