The Essence of Matter then is Mind
and
Matter in and by itself does not exist.

The materialization of Mind or Thought
as
The Physical Universe
is the Result of a very long Process
in
which Consciousness... Mind or Thought
slowly solidifies itself
as The Physical or Material Universe.

A Human Being then is the Equivalent
of its Creator or Consciousness
because
The Creator or Higher Self
became the Physical Entity over Time
and
awakens to itself
as
The Universal Creator in Matter Form.

!  WE AND THE FATHER ARE ONE  !