In comparison with it, the most delicate fragrance, the dancing radiance of sunbeams, the crimson glory of the sunset, are gross and earthly. So, substance is that which stands underneath, or underlies. Subtle and fugitive as this universal substance is, yet in another sense it is denser even than matter. Inherent in substance, and a perpetual counterpart of it, is life, incessant life. Life and substance are one and the same, one and forever inseparable, but different aspects however, of the one reality.
Life is as positive electricity, substance negative.
Life is dynamic, substance static. Life is activity or spirit, and substance form or matter. Life is the father and begets, substance is the mother and conceives. In addition to these two aspects of life and substance, there is still a third. Life is theoretical or potential activity, and needs a field of operation.