J. Hoffman and G.S. Rosenkrantz, The 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."
