**Universal Matter Is Indestructible.** Matter is eternal, that is, everlasting. Whether the various forms of matter may be converted one into the other, is not definitely known. Any such conversion would, however, leave the total quantity of matter unchanged. God, the supreme Power, can not conceivably originate matter; he can only organize matter. Neither can he destroy matter. God is the Master, who, because of his great knowledge, knows how to use the elements, already existing, for the building of whatever he may have in mind. The doctrine that God made the earth or man from nothing becomes, therefore, an absurdity. The doctrine of the indestructibility of matter makes possible much theological reasoning that would be impossible without this doctrine. The nature of matter is not, in and of itself, a subject of deep concern in practical religion. By the slow, laborious methods of man's search for truth, the nature of matter will gradually be revealed. Whether it shall be found to be something distinct, or a form of the universal energy, will not be of consequence in the Gospel structure. That matter, whatever it is, is eternal, is, however, a principle of highest theological value, for it furnishes a foundation for correct reasoning. **Eternal Energy.** Matter, wherever found and in whatever form, always possesses energy. It is frequently said that matter in motion, only, can impress the human mind. Matter without motion, were it conceivable, could not be recognized by the human mind as at present constituted. Matter is always associated with energy; energy with matter. It is not conceivably possible to separate them. Whether one is a manifestation of the other, so that there is only matter or only energy, or if they are distinct things, we do not know. All sound thought recognizes, however, the existence of energy throughout the universe. Energy appears in many forms, such as heat, light, electricity, magnetism, gravitation, and, according to the Gospel, the many spiritual forces. These various forms of energy seem to be convertible, one into the other, thus indicating the existence of one central force, of which all other forces are manifestations. The question of energy will probably be answered gradually, as the knowledge of man increases. Of one thing the Gospel, as well as science, is perfectly certain, namely, that the energy in the universe is indestructible. Changed it may be, from heat to light, from light to electricity, from electricity to magnetism, or from any form to any other form of energy, but destroyed it can not be. Like matter, energy had no beginning and can have no end. God, possessing the supreme intelligence of the universe, can use energy in accomplishing his ends, but create it, or destroy it, he cannot. Undiminished, everacting, universal energy will continue through all times.