J. Hoffman and G.S. Rosenkrantz, T
he Divine Attributes, p. 14-15 (italics and bold are theirs):
"Generally speaking, if a being has a certain degree of greatness, then that degree of greatness must be assessed relative to a particular
category to which that being belongs. More specifically, the degree of greatness of a being,
x, of a category,
C, is determined by the extent to which
x has the great-making qualities relevant for a being of category
C. Great-making qualities typically vary from one category to another, and are a function of the nature of the category in question. [an example follows]
[...]
...in conceiving of God as a maximally great being, traditional Western theism makes the value judgment that a certain set of qualities is relevant for assessing the greatness of such a being. This form of theism implies that God is a maximally great
substance, rather than a maximally great
time, place, event, boundary, collection number, property, relation or
proposition. Yet, it seems that traditional Western theism is
also commitedto the idea that God is a maximally great
entity, or being of any sort whatsoever, and hence to the idea that a maximally great
substance is a greater entity than any possible insubstantial entity. This commitment reflects the influence of Aristotle (384-322 BC). Specifically, in his
Categories Aristotle held that individual substances are the primary entities, and that entities of the other categories are dependent upon individual substances. Hence, if the aforementioned conception of God is intelligible, then a being's degree of greatness may be assessed relative to the category of Entity. It can be plausibly argued that Entity is a category on the ground that Entity is the
summum genus, or most general kind, of all categories. Accordingly, the subdivisions of Entity include the categories of Concrete Entity and Abstract Entity; the subdivisions of Concrete Entity are categories such as Substance, Place, Time, Event, and Boundary; and the subdivisions of Abstract Entity are categories such as
Set, Number, Property, Relation, and Proposition. Given such a taxonomy of categories, it seems that Entity qualifies as the limiting case of a category, since it is a category which applies
universally."