In the comic books published by DC Comics, cosmic entities (also referred to as cosmic beings) are fictional characters possessing superpowers on a planetary, stellar, galactic, universal or even multiversal level, powers far beyond those of humans or conventional superheroes, and usually serving some natural function in the fictional universes in which they exist.
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Overview
In DC Comics cosmic beings are cosmic entities and are characterized as more godlike. They do not interfere as much in reality as their Marvel Comics counterparts. They also change in power and were rare in the Golden Age of comics where superheroes in the future and past were vastly more powerful ("planet-moving" superheroes were superior to man, and depicted as gods). The magical realm usually consists of beings from other dimensions and the spiritual realm consists of ghostly beings, legends and deities usually of the past of whom are already dead. There are also stronger Heaven and Hell related beings from the religious virtues of the DC Universe, most common in the Vertigo series, which have god-like or demi-god-like powers and are directly connected with Greek Mythology. Wonder-Woman also follows a similar character base.
In Books of Magic it is particularly noted that the cosmic entities like Phantom Stranger and Spectre both appear in the DC Universe and the Vertigo Universe. The spatial realm consists of highly advanced alien races and entities of extreme power who evolved within the cosmos. Because the DC Universe is more centralized, supernatural beings usually take any shape size or form on Earth. Other entities can be considered as powerful and similar to Marvel cosmic beings such as Kismet, Imperiex and beings from Jack Kirby's Fourth World series.
Entities by realm
DC cosmic entities are divided into the spiritual, spatial and the magical realms. This differs them from Marvel entities, who regularly take on both spatial and magical roles (e.g. Marvel's Death is a member of the Cosmic Compass, but also grants temporary immortality to Earth's Sorcerer Supreme).