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“IS-BE”…the primary nature of an immortal being is that they live in a timeless state of “is”, and the only reason for their  existence is that they decide to “be”. IS-BEs have been around since before the beginning of the universe.  The reason they are called “immortal”, is because a “spirit” is not born and cannot die, but exists in a personally postulated perception of “is – will be”. She was careful to explain that every spirit is not the same.  Each is completely unique in identity, power, awareness and ability.”  ~ Airl

— excerpt from the book Alien Interview