"It seems ridiculous to argue that because a thing is imponderable to Science, therefore it cannot be called matter. Electricity is "immaterial," in the sense that its molecules are not subject to perception and experiment; yet it may be — and Occultism says it is — atomic; therefore it is matter. But even supposing it were unscientific to speak of it in such terms, once Electricity is called in Science a source of Energy, Energy simply, and a Force — where is that Force or that Energy which can be thought of without thinking of matter? p. 137"
January 1, 1970
https://en.wikiquote.org/wiki/Electricity