The concept of the existence of the absolute being can be characterized by four criteria which correspond to four existential aspects of the ultimate reality. In volume one of the Controversy over the Existence of the World Roman Ingarden argues that the absolute being is to be characterized as self-sustained, primary, self‑activated and independent. When some general remarks are put aside, the article focuses on arguments that have been adduced by the author in support of three claims. (1) Ingarden accepts the existence of the absolute being and flanks it by additional seven kinds of relative beings. The author finds the abundance supernumerary in the material world. (2) No material (or physical) object possesses properties (or existential moments) that belong to the absolute being. (3) There are fundamental reasons which exclude the possibility that the physical world (the manifold of all material objects) can be identified with the absolute being (absolute existence).