This participial form of 'to be' functions adjectivally or adverbially, describing states of existence or circumstances. It often provides background information or explains the conditions under which an action occurs. New Testament writers use it to characterize people by their status or qualities—being disciples, being poor, being in a certain place. As a circumstantial participle, it frequently means 'while being' or 'since he/she/it is,' connecting the state of being to the main action of the sentence.