Substance God is substance. This does not mean matter. Matter is formed while God is the formless. This substance which God is lies back of all matter and all forms. Substance is the divine idea of the underlying reality of all things.
Substance is everywhere present, pervades all things.
Through substance all the attributes of Being are expressed. It sustains and enriches any idea that is projected into it. Divine substance is supply. It cannot be seen, tasted, or touched. God as substance is the all-providing law which supplies bountifully out of His own abundance.