From H.P.Blavatsky - Teopedia
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Beness. A term coined by Theosophists to render more accurately the essential meaning of the untranslatable word Sat. The latter word does not mean "Being," for the term "Being" presupposes a sentient consciousness of existence. But as the term Sat is applied solely to the absolute principle, that universal, unknown, and ever unknowable principle which philosophical Pantheism postulates, calling it the basic root of Kosmos and Kosmos itself, it could not be translated by the simple term "Being." Sat, indeed, is not even, as translated by some Orientalists, "the incomprehensible Entity"; for it is no more an "Entity" than a non-entity, but both. It is as said absolute BENESS, not "Being"; the one, secondless, undivided and indivisible ALL — the root of nature both visible and invisible, objective and subjective, comprehensible and — never to be fully comprehended.

Source: H.P.Blavatsky - The Key to Theosophy, The theosophical glossary