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This principle embodies the truth that “All is Mind.” It explains that THE ALL (which is the Substantial Reality underlying all the outward manifestations and appearances which we know under the terms of “The Material Universe”; the ”Phenomena of Life”; “Matter”; ”Energy”; and, in short, all that is apparent to our material senses) is SPIRIT, which in itself is UNKNOWABLE and UNDEFINABLE, but which may be considered and thought of as AN UNIVERSAL, INFINITE, LIVING MIND. It also explains that all the phenomenal world or universe is simply a Mental Creation of THE ALL, subject to the Laws of Created Things, and that the universe, as a whole, and in its parts or units, has its existence in the Mind of THE ALL, in which Mind we “live and move and have our being.” This Principle, by establishing the Mental Nature of the Universe, easily explains all of the varied mental and psychic phenomena that occupy such a large portion of the public attention, and which, without such explanation, are non-understandable and defy scientific treatment.“

– from The Kybalion