It is usually the dominant one penetrating the virgin gay and the virgin gay is usually the submissive or the bottom. If a gay man is a virgin, it means no one has already owned him or fucked him before-and so the thought of fucking someone pure and untainted is just hot for men. Moreover, the idea of virginity is also the same as it is for heterosexuals. If one has already been fucked in the ass then he is already considered devirginized-it is because fucking in the asshole involves a lot of risks. In the gay community, anal sex is equivalent to the penetration of the pussy. While they are valid points, virginity is also a thing among gay people. You may think that virginity is not as important to men than it is to women, or that the concept of virginity is but a social construct.
We can only have one first and so the first time is extremely important to almost everyone. The concept of first time having sex is special. Everyone has their first time, even for both genders.