Actually to say all the forms are categorised into living and non-living material. Living organisms are different from non-living organisms. But for comparision we can take some of the below factors into consideration.
*Living organisms are made up of cells and non-living things are made up of particles.
*Living organisms involve metabolic reactions and non-living things can undergo physical and chemical reactions.
*Living organisms require energy to perform work and this is obtained from food. Non-living things also require energy for any action like movement. Thse also require energy which they obtain from fuel.