South american insult. Concha means vagina in Argentina and in the rest of south america is pretty much a shell. However, concha-tu-madre is an insult.
It could have derived from 2 things:
La concha de tu madre! = Your mothers cunt!
Concha es tu madre! = Your mother is a cunt!
Either way is a pretty good insult!
el concha su madre me robó!
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