This isnt about the topic, but is Psychic Sheep a divine being and if no, can he get killed by LC Form Necromancers ability Slay:" Kills a target unit instantly. Slay cannot be used on units above level 70." Cause Sheep doesnt actually have a level^^. Greetings.
To answer the original question, I believe "Divine Being" just means high level unit. Being Death is the one that drops it, and he's level 101, my guess is anything above that is considered "Divine". Being Agiel is 110, that would fit.
If I prefer "Death drop nothing" to "Death frop something not useful" i prefer at least drop something. Old time we killed death and we only got air And also if you can able to kill Micheal with Death Scyte its pointless to make another boss.