Matter is seen that the creative Energy in Matter is a movement of the power of the Spirit. Matter itself cannot be the original and ultimate reality. At the same time the view that divorces Matter and Spirit and puts them as opposites is unacceptable; Matter is a form of Spirit, a habitation of Spirit, and here in Matter itself there can be a realisation of Spirit.

Matter or body itself is a limiting form of substance of spirit in which life and mind and spirit are involved, self-hidden, self-forgetful by absorption in their own externalising action, but bound to emerge from it by a self-compelling evolution. But matter too is capable of refining to subtler forms of substance in which it becomes more apparently a formal density of life, of mind, of spirit. Man himself has, besides this gross material body, an encasing vital sheath, a mental body, a body of bliss and gnosis. But all matter, all body contains within it the secret powers of these higher principles; matter is a formation of life that has no real existence apart from the informing universal spirit which gives it its energy and substance.

In finite things the conscious Infinite dwells:
Involved it sleeps in Matter's helpless trance,
It rules the world from its sleeping senseless Void;
Dreaming it throws out mind and heart and soul.