3:2.3

Of all the divine attributes, his omnipotence, especially as it prevails in the material universe, is the best understood. Viewed as an unspiritual phenomenon, God is energy. This declaration of physical fact is predicated on the incomprehensible truth that the First Source and Center is the primal cause of the universal physical phenomena of all space. From this divine activity all physical energy and other material manifestations are derived. Light, that is, light without heat, is another of the nonspiritual manifestations of the Deities. And there is still another form of nonspiritual energy which is virtually unknown on Urantia; it is as yet unrecognized.