being vs be

being is a noun but be is not a noun.

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

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

being (verb)	be (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