“The Absolute is not a material Being, from which Material Beings are created. It is a Spiritual Being—a Beings whose Substance is akin to that which we call ‘Mind,’ only raised to Infinity and Absolute Perfection and Power. And this is the only way it can ‘create’—by creating a Thought-Form in its Mental, or Spiritual Substance. The faintest ‘Thought’ of the Absolute is more real and durable than anything that man can create—in fact, man can ‘create’ nothing, for all the hard and real material he uses in his ‘creations’ such as steel, diamond, granite, are but some of the minor Forms, ‘thought’ into being by the Absolute.” ~William Walker Atkinson
This is something many people cannot grasp: since God is a spirit, that which He creates is spirit. While Atkinson doesn’t say it, it is very logical to therefore assume that matter was not created by God, at least not directly, but by a lesser being, which is call the demiurge in Gnosticism. It also makes sense that the closest thing to spirit we see in the realm of matter is thought or mind.
When we make something, we first thing about it, then do it. It is basically a two-step process, though it may have many sub-steps depending on how complicated the thing is. As Atkinson says, this is not so for God (which he call the Absolute). When God “thinks” of something, Hive very though is the thing, no second step to turn the though into substance is required. This alone tells you that spirit an thought are very similar. Don’t forget, however, that Atkinson says the spiritual Substance is like mind or thought, only raised to Infinity and Absolute Perfection and Power. That is an important distinction. If you cling to the silly concept of God as an old man sitting on a cloud and you see him thinking of things and making them real, you will have a false image of the process. God is not a little old man, He is not a “being” in the sense that we normally mean that word at all. In a being with a form, you define that being and that form with boundaries and recognize there is an end and a beginning to that being. There is no beginning or end to God, so this view of a being doesn’t quite fit.
It might be more accurate, following Atkinson’s concept, to see God as an infinite mind that is not confined within a brain or a body. Although God does have a body of sorts, it isn’t like any material body. God’s body is, in fact, infinite Spiritual Light that is everywhere and every-when simultaneously. Because that great Mind is everywhere, as soon as a though enter it, that though is what we consider reality. You may think that such a reality is not quite real, imaginary even, but that would be wrong. Just the opposite is true, It is the world of matter that is illusion, false, temporary. The world of spirit is permanent and is the only thing that is real. Which means that the only part of you that is real and permanent is your spirit and soul, so shouldn’t you be spending at least as much time on the care and feeding of that spirit as you do the physical body? I certainly think so, as do all spiritual teachers.