“Parabrahm (the One Reality, the Absolute) is the field of Absolute Consciousness, i.e., that Essence which is out of all relation to conditioned existence, and of which conscious existence is a conditioned symbol. But once that we pass in thought from this (to us) Absolute Negation, duality supervenes in the contrast of Spirit (or consciousness) and Matter, Subject and Object.
“Spirit (or Consciousness) and Matter are, however, to be regarded, not as independent realities, but as the two facets or aspects of the Absolute (Parabrahm), which constitute the basis of conditioned Being whether subjective or objective.
“Considering this metaphysical triad as the Root from which proceeds all manifestation, the great Breath assumes the character of precosmic Ideation. It is the fons et origo of force and of all individual consciousness, and supplies the guiding intelligence in the vast scheme of cosmic Evolution. On the other hand, precosmic root-substance (Mulaprakriti) is that aspect of the Absolute which underlies all the objective planes of Nature.
“Just as pre-Cosmic Ideation is the root of all individual consciousness, so pre-Cosmic Substance is the substratum of matter in the various grades of its differentiation.
“Hence it will be apparent that the contrast of these two aspects of the Absolute is essential to the existence of the “Manifested Universe.” Apart from Cosmic Substance, Cosmic Ideation could not manifest as individual consciousness, since it is only through a vehicle of matter that consciousness wells up as “I am I,” a physical basis being necessary to focus a ray of the Universal Mind at a certain stage of complexity. Again, apart from Cosmic Ideation, Cosmic Substance would remain an empty abstraction, and no emergence of consciousness could ensue.
“The “Manifested Universe,” therefore, is pervaded by duality, which is, as it were, the very essence of its EX-istence as “manifestation.” But just as the opposite poles of subject and object, spirit and matter, are but aspects of the One Unity in which they are synthesized, so, in the manifested Universe, there is “that” which links spirit to matter, subject to object.
“This something, at present unknown to Western speculation, is called by the occultists Fohat. It is the “bridge” by which the “Ideas” existing in the “Divine Thought” are impressed on Cosmic substance as the “laws of Nature.” Fohat is thus the dynamic energy of Cosmic Ideation; or, regarded from the other side, it is the intelligent medium, the guiding power of all manifestation, the “Thought Divine” transmitted and made manifest through the Dhyan Chohans, the Architects of the visible World. Thus from Spirit, or Cosmic Ideation, comes our consciousness; from Cosmic Substance the several vehicles in which that consciousness is individualised and attains to self — or reflective — consciousness; while Fohat, in its various manifestations, is the mysterious link between Mind and Matter, the animating principle electrifying every atom into life.”
— H.P. Blavatsky, The Secret Doctrine, Vol. 1 p.15-16