31. It is because the divine essence itself is love and wisdom that everything in the universe involves what is good and what is true. Everything that flows from love is called good, and everything that flows from wisdom is called true. But more on this later [83-102].

229. Some people say that there is a substance so simple that it is not a form made up of lesser forms, and that by putting enough of this substance together, secondary substances or compounds come into being, eventually leading to the substances that we refer to as "matter." However, there is no such thing as these "simplest substances." What would a substance be without some form? It would be something without attributes, and nothing can be constituted by putting together things that have no attributes.

Later, when I discuss forms, we will see that there are countless elements in the very first created substances, the very smallest and simplest ones.