Physical Science tells us that all is energy. Energy is the content side of the equation. Mass is the form side of the equation. Speed of light motion is the functional quantifier of interchangeability. Neural Science tells us that all sensation originates in electrical energy vibrations.
Human perception operates as an orderly system of progressively abstract bindings.
Perceptual content and form are measured fixations of neural energy within some individual cognitive system or belief structure, according to universal laws of competetive evolution. Information 'I' is the content side of the cognitive equation. Concept 'C' is the form side, and Meaning 'M' is the functional quantifier of interchangeability between information and concept. Competetive evolution controls which memes are extant. Memes are fixations which replicate via communication between host fixations.