Martinus: Livets Bog, vol. 2, sect. 497

497. Any kind of "substance" or "matter" is, then, in reality a vision of "light". Not unrelated to this is the description in the Bible of the Godhead's first form of creation as the genesis of "light". The next results of divine creation – the genesis of globes, plants, animals and humans – are only sense impressions, regulated and aided by the "principle of perspective". That which we are expressing by those definitions, and everything for which we have other definitions, are all without exception only reactions of our own I's energies contacting the energies or "substances" of the Godhead's I – that is, Nature. All that we experience is only different "cosmic reflections of light". The Universe is an ocean of light. In this ocean every I has its position. And as this ocean consists of various degrees of light, the position of each single I will likewise manifest on a rising scale of light. That position will thus constitute a kind of centre or middle point on the scale, from where the I – on account of the principle of perspective – experiences the details of life. All the I's experiences and assessments, its manifestation or creation as well as its sensory faculties, are expressing only a certain specific relationship between the level of the I's energies and the position or level on the scale of the thing experienced. It is this relationship we know under the concept of "something created". And we give these "created things" names such as Nature, sea, clouds, flowers, animals, people, houses, furniture, machines, thoughts, consciousness, actions and so on. And all these names are in reality expressing only degrees of "light". They define only a difference in degree between the "light" of our own level and the other levels of "light" on the scale.