You were lying when you said you were evaluating it (8)
I believe the answer is:
mattress
'it' is the definition.
The definition suggests a singular noun which matches the answer.
I cannot understand how the remainder of the clue works.
Can you help me to learn more?
(Other definitions for mattress that I've seen before include "Large thick pad on the bed" , "Soft part of bed" , "Sleeping support" , "Palliasse" , "It could be slept on" .)