BE attempts to explore the many facets of human existence. It begins with the narration of Animae, someone or something who/that has existed for as long as he/she/it can remember and contemplates the nature of his/her/its existence and then begins a journey of understanding with the words: "I will call myself GOD and I will spend the rest of forever trying to figure out who I am".^[7] The story continues from there. The characters that appear and disappear throughout the story are as follows:

• Animae: Animae is the album's representation of God, or a Godhead.
• Nauticus: Nauticus is the name of a fictional space probe that is, according to the album, the most intelligent space probe ever to be created. In reference to the marine 'neighborhood', Nauticus 'drifts' throughout space, searching for answers to save Earth from itself.
• Imago: Imago is the image of humanity in its most natural form. Combined, Imago is the reflection of Animae.
• Dea Pecuniae: Dea Pecuniae can be seen as a feminine version of Mr. Money, and the Eve of humanity's dark side. In a way, she represents sin.
• Mr. Money: Mr. Money is the main character of the story; a man with the most wealth on Earth, who spends most of it on cryogenics in order to fulfill his wish - to be frozen, and not to be awakened until he is made immortal. He represents the darker side of humanity, being the Adam for Dea Pecuniae.

The sound and style are somewhat more varied than previous Pain of Salvation albums, but at the same time, calling upon those previous albums as influences. The album includes: narrative passages; a folk-like song; a gospel-prayer-like song; a church-hymn-like song; progressive metal songs; a classical piano/strings piece; a conversation with a radio in the background; news readings; and even a song that would not be out of place in a Broadway musical. Another song consists entirely of voice messages to be left on "God's answering machine". To approach this song, the band asks the subscribers of their newsletter to call a certain phone number and say what ever they would want to say to God.

In writing "BE", Daniel Gildenlöw used many resources for information, insights and inspiration. These can be viewed at the "BE" home page, and are intended as "points of departure" for listeners to continue their "own journey through "BE" ".

[Chinassiah] is a word puzzle, as so many other titles and phrases on the album. It derives from a combination of China (for fragility and beauty, but also man made) and Messiah (for saviour but also the notion of something in which we, humanity, put our faith for salvation). Other puzzles on the same theme is Machinassiah (as above but with the adding of Machine symbolizing industry, artificial and a moving system), Machinageddon (as above but replacing Messiah with Armageddon for destruction and a negative spiral) and Machinauticus (as above but replacing Armageddon with Nauticus for searching, quest, lost and the creation of the probe).

—?Daniel Gildenlöw

^{[citation needed]}

The Latin errors are on purpose on behalf of Daniel. In a letter to a fan, which was posted on the Remedy Lane forum, he wrote:

I'd say the trick is not to see the titles as pure Latin, but a connecting thread woven by words in Latin. Thus, Lilium Cruentus is formed by the words for lily and stained by blood and is preferably interpreted as a loss of innocence and virginity, see? There are no rules here, just triggers to the mind. Deus Nova - a god (male to its form but in a poetical value I simply wish to underline the paternal role in the act of creating the world) and the sense of novelty and beginning - the new. A new god on the rise. I was aware of the fact that the Latin was not correct (though sometimes it should be, like the very long chapter title, which is more of a sentence than the remaining puzzle) and for many of the titles I was left to choose between the erred one and the linguistically correct. In all cases I went for the poetically correct and/or most