43. This brings us to the point where we can see that divine love and wisdom in and of themselves are substance and form. They are essential reality and manifestation, and unless they were as much reality and manifestation as they are substance and form, they would be only theoretical constructs that in and of themselves are nothing.

33. All human feelings and thoughts arise from the divine love and wisdom that constitute the very essence that is God. The feelings arise from divine love and the thoughts from divine wisdom. Further, every single bit of our being is nothing but feeling and thought. These two are like the springs of everything that is alive in us. They are the source of all our life experiences of delight and enchantment, the delight from the prompting of our love and the enchantment from our consequent thought.

Since we have been created to be recipients, then, and since we are recipients to the extent that we love God and are wise because of our love for God (that is, the extent to which we are moved by what comes from God and think as a result of that feeling), it therefore follows that the divine essence, the Creatress, is divine love and wisdom.