Used to introduce a clause meaning 'regardless of what it is' or 'whatever the case may be'. Often followed by a statement of determination, obligation, or a general truth.
See also: であれ
何であれ、最後までやり遂げるつもりだ。
Whatever it is, I intend to see it through to the end.
結果が何であれ、努力したことは無駄にならない。
No matter what the result is, the effort you made won't be wasted.