<p><strong>Noun</strong></p><ul><li>the act of furnishing with, assigning, or escorting to a seat.</li><li>the arrangement of seats in a theater, stadium, etc.</li><li>material for seats, especially upholstery.</li></ul><p><strong>Adjective</strong></p><ul><li>of or relating to seats or those who are sitting: the seating plan of a theater.</li></ul>