The Higher Beings

Description
The Higher Beings are a group of 3 entities known as The Higher Beings. They are the powerful force One Dad Squad calls upon to revive his son using his own soul.

The Higher Beings place One Dad Squad into One Man Squad's body, "reviving" him in the process.

The Beings
There are currently 3 known beings, The Corroded One, The Wise One and The Girthy One. All 3 of them probably have unique abilities, although it is only speculated.