I wrote this and I like it even out of context:
Critical to remember is that “comparison” is nominalization of the action of comparing.
Comparing is action.
Action is change.
Action occurs over time.
You _could_ consider “being” an action but if it is being without start or finish, birth or death and is eternal, no action takes place. No comparison is possible because comparison is comparing, which is an action, which always takes place across time.