There is no such thing as Living Spirit and dead matter. There is a tireless energy moving in, upon, and through everything. We should not think of Spirit or Living Reality as being opposed to objective life. We should realize that there are different degrees of intelligence which constitute the livingness of things. The animal has more intelligence that the plant. Man has more intelligence than an animal.

The higher the form of intelligence the more volition it may have. The higher the form of intelligence the less restriction is placed upon it. Matter has form of intelligence has thought. Form is limited to the space which it occupies. Thought is not limited.

Spirit exists independent of time, space and form. Spirit is universal. The action of thought creates form; form automatically projects time and space. Spirit exists as pure Being whose sole activity is thought. Thought creates motion which gives rise to form. Time and space are its effects. Spirit conceives of neither time nor space, but only the immediate now. Ideas which give rise to things are in a universal here and an ever-present now.

The extreme absolutist or idealist is wrong if he tries to think of pure Being without any manifest form. One is the complement of the other. There must be both an inside and an outside to everything.