Here we present a single, basic understanding of process theology as an example.
All reality is energy, being composed of a complex combination of energy events.
There is no such thing as spiritual matter versus physical matter. God and our spirits are energy events, just as is everything else. The building blocks of the universe are bursts of energy, each coming into being and fading away in a split second. Whitehead calls them energy events or actual occasions of experience. Each energy event has a physical pole and a mental pole.