"Col. Olcott, was taken to task for asserting in one of his lectures that Electricity is matter. Such, nevertheless, is the teaching of the Occult Doctrine. "Force," "Energy," may be better names for it, so long as European Science knows so little about its true nature; yet matter it is, as much as Ether is matter, since it is as atomic, though indeed several removes from Ether. p. 136"
January 1, 1970
https://en.wikiquote.org/wiki/Electricity