The Spirit is beyond Good and Evil. It exists as a shining principle of itself. The Being is the Being and the reason for the Being is be the Being itself.

The Essence is a seed of the soul, which in it's pure form is naïve, unwise, unknowing, but happy. In this way, it is before Good and Evil.

The Essence comes into matter, in order to develop into the Soul. The Soul and evolve and devolve, be good or evil, etc. The Soul can become so degenerated that there is no hope, other than the trip into the Infernal worlds, to be slowly broken down until only the Essence remains, once again, free, happy, and naïve.