Livets Bog, vol. 2
The living being constitutes one of the units of which every substance consists.
484. This reality consists of three things which are completely obvious as a fact for physical perception in that "matter" which has the correct perspective in relation to the sense organs and therefore is seen the most clearly, in other words "mesocosmic" matter. These three things are a reacting faculty – i.e. an ability to release power or movement – a series of organisms which exist as centres, or distributors of power and an experiencing and releasing "I" underlying each of these organisms. Every such "I" in connection with its organism and with the aid of this regulating power of creation and perception is thus in reality a "unit of matter". The basic analysis or component of "substance" or "matter" is thereby identical with living beings. And as "mesocosmic matter" does not differ at all from the two other kinds then there is no reason whatsoever for not recognizing the basic analysis and component of these as identical with living beings. Any other interpretation at all of those two kinds of matter can never, in any instance whatsoever, be in contact with logic, and will therefore invariably lead to illusions or illusory concepts.