When the time came, Kabandhi Katyayana aproached the sage and said: Master, whence came all created beings?
The sage replied: In the beginning, the Creator longed for the joy of creation. He remained in meditation, and then came Rayi, matter, and Prana, life. “These two,” thought he, “will produce beings for me.”
The sun is life and the moon is matter. All that has form, solid or subtle, is matter: therefore form is matter.