I have just given evidence that divine love and wisdom is substance and form, and I have also said that the divine reality and its manifestation is reality and manifestation in and of itself. We cannot say that it is reality and manifestation derived from itself, because that would involve a beginning, a beginning from something else that had within it some intrinsic reality and manifestation; while true reality and its manifestation in and of itself exists from eternity. Then too, true reality and manifestation in and of itself is uncreated; and nothing that has been created can exist except from something uncreated. What is created is also finite; and what is finite can arise only from what is infinite.
Anyone who can pursue and grasp inherent reality and its manifestation at all thoughtfully will necessarily come to grasp the fact that it is wholly itself and unique. We call it wholly itself because it alone exists; and we call it unique because it is the source of everything else. Further, since what is wholly itself and unique is substance and form, it follows that it is the unique substance and form, and wholly itself; and since that true substance and form is divine love and wisdom, it follows that it is the unique love, wholly itself, and the unique wisdom, wholly itself. It is therefore the unique essence, wholly itself, and the unique life, wholly itself, since love and wisdom is life.
from Divine Love and Wisdom, Sections 44, 45