Life and not matter is fundamental.
Life has always existed and reality and matter exist with it.
[Introduction, page viii]

Life is the reality comprising all realities and the being of all beings as the wholeness and expression of existence.
[Life, page 4]

With Life as the fundamental oneness, the logical conclusion is that beings and realities are inseparable, and throughout all levels of existence, every living being comprises a reality in itself that makes the experience of a universal presence personal. It is this limitation of the living reality as a living being that creates the unique perspective that makes you into yourself.
[Life, page 4]

The reality you experience is an outcome of your conscious being, a representation of your perspective within the wholeness of Life.
[Consciousness, page 10]

As the expression of existence, everything within Life evolves into the wholeness that it actually is, meaning that every living being evolves into a higher form of existence as a way of returning to completeness it was set out to be.
[Your World, page 14]

On the most fundamental level, we would conclude it to be the urge of Life to experience love through you as a conscious being that makes your very existence come true.
[Love, page 21]