Any human being who has long ignored their pangs of conscience eventually and essentially become all but soulless,* and is to be called an entity.
*I believe that all creatures retain at least some remnants of a soul, which carry the potential of developing from a mere entity to a human being to a spiritually advanced being to being a soul themselves as part of a family of souls. Currently, our world is controlled by entities with their tiny-souled minions in high finance, governments, and most societal institutions. The unthinking purpose of these controlling entities is a world with only entities in it – in other words, a soulless world. This, however, will not come to pass.