Grades of Being varies from Religion to Philosophy, from Religion to another Religion or from Tradition to another Tradition.
Some religions or traditions are monotheistic or dualistic or tritheistic or even pluralistic. These religions or traditions mostly look to Matter as Eternal or created by God, non Conscious, since life is created by God, they look also to Godhood as transcendental.
Mostly, in these Religions or Traditions there are Godhood and Metaphysical Conscious Creatures as Angels and Demons, and Physical Creatures as Humans. Thus there are Metaphysical World and Physical World, as we said Godhood is Transcendental, and matter is, mostly, Eternal and Unconscious.
Some religious traditions and philosophies are Pantheistic or Pan-en-theistic.
In Pantheistic, God is the world, namely, matter is in absolute consciousness, thus grades of being in this dogma is:
In Pan-en-theistic God is both Immanent and Transcendental.