Higher Beings are those who inhabit the higher planes. In short, anything above and including the Ascended are Higher Beings. They can travel between the planes, some even between the worlds, though most prefer to keep to their own dimension. The variety of people who fall under this category is very wide. All other categories mentioned so far (Gods, Demi-Gods and some Immortals) fall under Higher Beings, as do Celestials, Primordials, First Beings and The Eternal.
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