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forms. matter continues to evolve, it forms the first gas, hydrogen. Now we have an element with a positive charge in the nucleus and a single electron around it. Matter is being formed, and matter is energy in motion that contains intelligence, intelligence that contains the ongoing wisdom of the New Creation that started it. It is possible to create machines which convert matter to energy and vice versa. Matter is a sizable idea. All energies can be turned into solid matter. It is only necessary to concentrate energy very strongly and concentrate it very highly. This is done naturally and very slowly over trillions of years by the New Creation, for from it came the idea that started the process. The force of the spirit condenses and concentrates the idea to fine-matter energy, and with more concentration it then becomes coarse-matter. This is the process which will slowly evolve the spiritual energy of the fifth band into a Material Universe full of stars and planets and life The atom breaks down to seven levels of matter/energy that we have yet to discover. Time Begins As the energy of the material band begins to evolve and becomes denser, the element of time provides motion. Time is an energy that moves in waves of pulses causing the rotation, movement, and pulsation of coarse-matter in the material belt. This happens before the energy has become gas and is in a state of concentration referred to as fluffy matter. This only happens in the material band because time, as we know it, only exists here. As time speeds through the material band, it moves in a predetermined