The form "being" indicates that sb is still performing an action or it is used to form the passive gerund Example: The apple baskets are being carried by the workers (action perfomed as the person speaks) Example2: he was punished by being sent to Paris as a small child (passive gerund present) The form "to be finished" is the perfect infinitive. It can be used to convey a plan: the roof is to be finished in a week's time. I hope this explanation will be helpful!
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