A Course in Miracles Topic - Having and Being

 The world of the ego is concrete, while the world of Spirit is abstract. In one, giving is loss, or at least a kind of bargaining - giving something of a lesser value to get something deemed to better.
   To Spirit, giving is the only way that you get to have the experience.     

In the ego's language, "to have" and "to be" are different, but they are identical to the Holy Spirit. The Holy Spirit knows that you both have everything and are everything. Any distinction in this respect is meaningful only when the idea of "getting," which implies a lack, has already been accepted. That is why we make no distinction between having the Kingdom of God and being the Kingdom of God.                                     T-4.III.9:4-7.

The first step in the reversal or undoing process is the undoing of the getting concept. Accordingly, the Holy Spirit's first lesson was "To have, give all to all." ... At this point, the equality of having and being is not yet perceived. Until it is, having appears to be the opposite of giving.            T-6.V.B.3:1,2,4,5.

To be in the Kingdom is merely to focus your full attention on it. As long as you believe you can attend to what is not true, you are accepting conflict as your choice. ... Reality is yours because you are reality. This is how having and being are ultimately reconciled, not in the Kingdom, but in your mind.       T-7.III.4:1,2,6,7.