318. As we have now seen, the very nature of the I constitutes a nameless "Something" of which we can only say that "it is". But as it never had a beginning, but constitutes an eternal reality and has been bound just as eternally to the two other realities or principles through which it reveals itself as constituting a "living being", then the three definitions, "X1", "X2" and "X3", do not, in reality, constitute one single analysis of three things, but on the contrary must be regarded as three analyses of one and the same entity. It is this entity which constitutes the "living being". This being thus constitutes an entity consisting of three principles and consequently is identical with a "triune principle". This "triune principle" can never in any situation, or in any case whatsoever, exist in any other way than in the form of a "living being". And thereby this being will never in any situation be able to exist or manifest itself without being identical with "matter". Likewise "matter" can never in any situation exist without being the expression of a "living being", just as it can never exist without expressing some form of reaction, a point which we will come back to later on. Again, as a reaction can exist only as synonymous with one or another form of organised energy or movement, that is to say of planned creation, and the latter can only exist as an "attribute of a living being" who is expressing "consciousness", and "consciousness" again is the same as "spirit", then it becomes obvious that "spirit" and "matter" are identical.
      So the first great cosmic-chemical analysis of the substance composing the Universe – that is to say the material employed by living beings to manifest themselves – is that matter is "spirit". And so the eternal maxim "God's spirit moved over the face of the waters", meaning that "God's consciousness was present in all matter", thus begins to emerge clearly as a scientific truth.
      But as the I's sources of power are exclusively identical with matter or substance, then the term "God's spirit" is synonymous with a general description of the combined power sources of all the I's in existence.