"He regards man as a spiritual intelligence, and he regards matter and force as of one nature, into which that spiritual intelligence comes, in order to study and know it. He does not confuse matter and spirit. Man is the living spirit, and his three great attributes are will, activity, and the power to know. And these three attributes of the spiritual intelligence are used in relation to matter and force, which are essentially one. Then our Eastern Scientist says that this spiritual intelligence takes on matter, and makes out of it what we call bodies, in order that he may come into touch with the various worlds of the material universe."
January 1, 1970
https://en.wikiquote.org/wiki/Spiritual_intelligence