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In this sentence:

Four items are responsible for three-fourths of the overall spending around the world, the most prominent share being that of food.

Why after the comma, the verb "being" is used? Why it does not use "is"?

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  • This would also be correct: Four items are responsible for three-fourths of the overall spending around the world; the most prominent share is that of food. Note that when joining two related but independent "standalone" clauses, we use the semicolon. We could also make two separate sentences: "...around the world. The most prominent is ...." Aug 1 '18 at 0:57
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Your example is one sentence. It doesn't need to be:

Four items are responsible for three-fourths of the overall spending around the world.  The most prominent share is that of food. 

"Is" is a finite form. It creates a predicate and requires a subject.  "Being" is a non-finite form.  It creates a modifier. 

The entire structure "the most prominent share being that of food" is an absolute phrase.  It consists of the noun phrase "the most prominent share" modified by the following participial phrase "being that of food".  The absolute structure acts as a supplement to the associated clause, rather than acting as a clause on its own. 

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The first clause, "Four items are responsible for three-fourths of the overall spending around the world", is a complete sentence, because it has a subject (four items) and a verb (are). "The most prominent share is that of food" is also a complete sentence: it has a subject (the most prominent share) and a matching verb (is). You can't just run two separate sentences together with a comma; that's an error called a comma splice.

In the original sentence, "the most prominent share being" is a participial phrase. It explains something about the action expressed in the main clause.

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  • You'd still use being. Same as Being cowardly, he ran away. Or It being late, he went to bed. Jul 31 '18 at 15:48
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Four items are responsible for three-fourths of the overall spending around the world, [the most prominent share being that of food].

The use of a comma followed by a non-finite clause avoids the need to start a new sentence and thus gives a smoother presentation of the related facts.

The bracketed element is a non-finite clause in which the subject is "the most prominent share", and "that of food" is subjective predicative complement of "being". It's the equivalent of the finite clause "the most prominent share is that of food".

The non-finite clause functions as a supplement, a syntactically separate unit of information set apart from the main clause in writing by punctuation, and by a slight pause in speech.

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