We have learned over the years that the matter of the various planes of existence is made up of layers of matter of ever thinner density. Let's take the physical body: stand naked in front of a mirror and look at yourself. What you see is your physical body.
elementary unit
The formation of a cosmos, the elementary units, the etheric bodies [IF35focus]
We know that the matter that constitutes a cosmos is made up of seven planes of different matter and we also know that on the first five of these planes - obviously starting from the bottom - theevolution of consciousness, while the two highest planes constitute the sphere of divine activity that permeates, energizes and sustains the cosmos itself.
The elementary unity and the constitution of reality on the physical plane (IF2)
Philosophical teaching 2
Certainly you have thought that, throughout the period in which we sent you our words, there was no real logical connection between the various discourses, a unitary discourse, as if the communications followed a chaotic and disordered course; in fact, alongside some - however very occasional - hints of philosophical concepts, you have also been hinted at Reality, stating that it is not what your senses normally perceive; we have spoken to you of distant times; we have talked to you about practical facts concerning the daily life of your life but, above all, we have given importance to the concepts of Io, of Self-knowledge and of Love.