Now srly, we are here in an horrible phylosophical mud, of course I take it as granted that you are referring to the concept of Geist, more than of being-by-itself, amrite? Maybe, if you want a serious debate, must define being first... Good luck doing so, btw, lol
Ok Incorporeal entities, then? Maybe If a physical material complex system can develop emergent qualities like sentience, intelligence or self-awareness, I can concieve that a non-corporeal one can too But I doubt we can fully interact with one of those. At least meaningfully.