Living beings are organisms that display certain characteristics such as growth, reproduction, metabolism, and response to stimuli. They are made up of cells and have the ability to maintain homeostasis. Living beings are also capable of adapting to their environment and evolving over time.

On the other hand, non-living beings are objects or entities that do not possess the characteristics of living organisms. They do not grow, reproduce, or have metabolism. Non-living beings do not respond to stimuli or adapt to their environment. Examples of non-living beings include rocks, water, and machines.

Taxonomy, which is the science of classification, involves the identification, classification, and naming of living organisms. It helps in organizing and categorizing the vast diversity of living beings based on their shared characteristics and evolutionary relationships. Nomenclature, on the other hand, is the process of assigning scientific names to organisms based on their taxonomic classification. It provides a standardized system for naming and categorizing living beings, ensuring clear communication and understanding among scientists.