be vs being

be is not a noun while being is a noun.

Word	Noun	Adjective	Verb	Adverb
be	No	No	Yes	No
being	Yes	No	No	No

be (noun)	being (noun)
	a living thing that has (or can develop) the ability to act or function independently
	the state or fact of existing

be (verb)	being (verb)
spend or use time
work in a specific place, with a specific subject, or in a specific function
have an existence, be extant
have life, be alive
form or compose
have the quality of being; (copula, used with an adjective or a predicate noun)
occupy a certain position or area; be somewhere
be identical to; be someone or something
be identical or equivalent to
represent, as of a character on stage
be priced at
to remain unmolested, undisturbed, or uninterrupted -- used only in infinitive form