Two distinct words share this spelling. The noun boon (benefit) comes from Old Norse bón ('prayer, petition, request'), related to Old English bēn ('entreaty'). The original sense was 'a favour asked for'; by the 16th century it had shifted to 'the favour or benefit granted', then to any timely blessing. The adjective boon (as in 'boon companion') comes from Old French bon ('good'), from Latin bonus.