The philosophy of “Be–Do-Have” has been around for a long time.  Most recently and clearly that I have heard it is from Neale Walsch in "Conversations with God".  In the western world we often look to “Have-Do-Be”.  We often think we need to Have something, for example time or money to be able to Do the things we love and then to Be who we are.  The eastern philosophy focuses on the “Be Do Have”.  Be who you are – Be in love and Be in the moment.  This will free us up and we can make an obvious choice to Do the things we love and that make a difference to then Have peace, time or money.  Taking it one step further, I sometimes have a hard time to just Be especially when there are kids up in the middle of the night, perceived or real money issues and crazy things going on in the world.  But I never have a hard time to think.  So I start with Thinking and then Doing (which is practicing) then Being which is ultimately the iMatter philosophy of “Think Do Be”.