Being + Adjective ( here ‘Being ‘ has the meaning of  ‘As, Because, So etc).  We can combine two sentences using this structure.  This usage explains why we/ he etc did something.  When the subjects of the two sentences are the same,  ‘Being ‘ comes at the beginning of the sentence when combined and when they are different, the subject of the first sentence comes at the beginning immediately followed by ‘ Being ‘.

Examples – when the subjects of the two sentences are the same.

• He was very rich.  So he bought an expensive car.
• Being very rich, he bought an expensive car.(combined)
• She is very intelligent.  She can solve any problems easily.
• Being very intelligent, she can solve any problems easily.(combined)
• He was drunk.  He could not recognise me.
• Being drunk, he could not recognise me.(combined)

Examples – when the subjects of the two sentences are different.

• He was very poor.  So we allowed him free accommodation.
• He being very poor, we allowed him free accommodation.(combined)
• The road was under repair.  So we had to take diversion.
• The road being under repair, we had to take diversion.(combined)
• The weather was good.  So we went out for a film.
• The weather being good, we went out for a film.(combined)
• The child was sick.  So her mother did not go to the office.
• The child being sick, her mother did not go to the office.(combined)