Based on the three-fold principles of Vedic Philosophy known as tatva traya, the Universe is composed of three types of beings as follows:
(a) cit - Consciousness -- Sentient Being --This is the Subject principle. Human Beings, Animals, Plants, Birds which have a life principle . With a body they are born and they undergo six-fold modifications and perish. They suffer pains and enjoy pleasures. They are conditioned beings and have a lot of dependencies. The Atman (Soul) is imperishable. This is known as BMIS concept.(Body-Mind-Intellect-Self)
(b) acit - Insentient Being - This is the Object principle. Materials which do not have consciousness like stone, gold, sand, iron and so on. These are perishable. There is no life principle involved.
(c) ISvara - God - This is the creator and sustainer of the entire Universe. He is ancient and eternal. He is fully independent. He is both the material and efficient cause of creation.
Bhagavad GItA Chapter XV is known as purushottamayoga adhyAya .Lord KrishNa beautifully summarizes the above concept in this Chapter. Accordingly, the world is made up of three things as under:
(a) kshara -Perishable objects (Insentient). This includes the three types of bodies comprising sthUla SarIra (gross body), sUkshma SarIra (subtle body) and kAraNa SarIra (Causal body).
(b) akshara - jIvAtmA -- Imperishable (Sentient)
(c) uttama purusha - paramAtmA -- ISvara ---Supreme God who is the Lord sustaining the worlds. (Chapter XV-16, 17)
In the light of the above understanding, a Computer or robot is acit. It is kshara which is perishable. It does not have the consciousness and life principle. There is no "Being" involved in a Computer or robot though we may say it has some built-in Artificial Intelligence.