The Savior often denounced those who did without being--calling
them hypocrites: "This people honoureth me with their lips,
but their heart is far from me."
To do without to be is hypocrisy,
or feigning to be what one is not--a pretender.
Conversely, to be without to do is void--as in "Faith,
if it hath not works, is dead, being alone."
Be without do really isn't being--it is self-deception,
believing oneself to be good merely because one's intentions
are good.
Do without be, hypocrisy, portrays a false image
to others, while be without do portrays a false image
to oneself.
The Savior chastised the scribes and Pharisees
for their hypocrisy: "Woe unto you, scribes and Pharisees,
hypocrites!
for ye pay tithe"--something they did--"of mint and anise
and cummin, and have omitted the weightier matters of the law,
judgment, mercy, and faith."
Or in other words, they failed to be
what they should have been.
While He recognized the importance of do,
the Savior identified be as a weightier matter.
The greater importance of being is illustrated
in these following examples: Entering the waters of baptism
is something we do.
The be that must precede it is faith in Jesus Christ
and a mighty change of heart.
Partaking of the sacrament is something we do.
Being worthy to partake of the sacrament
is a weightier and much more important matter.