Livets Bog, vol. 2
Matter is living-space or planes of existence for living beings.
485. All "matter" in the Universe, regardless of how or where it appears will thus – as mentioned above – be identical with a combination of living beings, in "herd" or "block" formation. Every such herd or block will thereby present itself as identical with a life-zone for those living beings who constitute the units of the "herd" or the "block". And the first fundamental or supporting "substances" in life or existence – as the reader already knows – are the six planes of existence on the spiral. Each such plane of existence is actually – in accordance with the present analysis – to be regarded as constituting a "substance". Of these six "substances", we already know that each of them constitutes a plane of existence, or a temporary life-zone for living beings.
      But besides these six great basic substances there is an endless variety of highly differing masses of substance or matter (i.e. all the phenomena we usually define as "substance" or "matter') within each of the spiral's six great planes of existence.