The various Traditions of the world affirm hierarchical stations within Reality.
In between Absolute Reality (which truly IS) and non-existence (which is not and can not be) lies the various levels of Being.

In the exploration of the First Determination, we talk about the closest/highest level of all: Universal Being.
That which emanates first from the Supreme Reality is termed in the various traditions as the Pen, Logos, Son of God, Ishvara, Nur-Muhammad, The First Cause, The First Intellect etc.