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How does God "create" the universe? Since in the beginning God alone is, there is no second substance that can be used for such "creation." God is forced to use his own substance for the purpose. God is Infinite Mind, so he uses mental power--Imagination--working on mental substance--Thought--to produce the result which appears to us as the universe.

-- Notebooks Category 27: World-Mind > Chapter 3 : World-Mind and ``Creation'' > # 1 -- Perspectives > Chapter 27: World-Mind > # 23