H. P. Blavatsky, translating the Ageless Wisdom, stated that matter is spirit on the lowest plane of manifestation and spirit is matter on the highest. In other word there is a continuum of one thing which is spirit-matter, and matter is the external expression or crystallization (and limitation) of spirit. The universe we know is part of an infinite chain of manifestations that cycle in and out over time. And in the deepest sense that spirit is us, our identity.
“And within me, deep and deep, Universes wake and sleep.”
“The little space within the heart is as great as this vast universe. The heavens and the earth are there, and the sun, and the moon, and the stars; fire and lightning and winds are there; and all that now is and all that is not: for the whole universe is in Him and He dwells within our heart.”
Source: – Quora