A Being is that which excites feelings, and which possesses attributes. The soul is called a Being
 John Stuart Mill, A System Of Logic, Ratiocinative And Inductive (1843). copy citation

Context

“being implied impartially to matter and to mind, while substance, though originally and in strictness applicable to both, is apt to suggest in preference the idea of matter. Attributes are never called Beings; nor are feelings. A Being is that which excites feelings, and which possesses attributes. The soul is called a Being; God and angels are called Beings; but if we were to say, extension, color, wisdom, virtue, are beings, we should perhaps be suspected of thinking with some of the ancients, that the cardinal virtues are animals;” source