This is an excerpt from one of the interview transcripts provided by Matilda O’Donnell MacElroy which are duplicated in the book, Alien Interview:

 “IS-BE” Definition:

“Personally, it is my conviction that all sentient beings are Immortal Spiritual Beings. This includes human beings. For the sake of accuracy and simplicity I will use a made-up word: “IS-BE”. Because 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”.

No matter how lowly their station in a society, every IS-BE deserves the respect and treatment that I myself would like to receive from others. Each person on Earth continues to be an IS-BE whether they are aware of the fact or not.”

(Airl — from the Official Transcript of the U.S. Army Air Force, Roswell Army Air Field, 509th Bomb Group, SUBJECT: ALIEN INTERVIEW, 24. 7. 1947, 1st Session)