It is also an item of angelic wisdom that the perfection of the created universe comes from a resemblance in regard to levels between inclusive forms and their particular constituents, or between the largest and smallest things. This means that each thing sees the other as a kindred with which it can unite in nits whole function and with which it can realize its whole purpose in actual results.
All this may seem paradoxical, true, because it has not been presented with application to things we can see. Still, since abstract principles are universal, they are often easier to grasp than the applications. The applications vary constantly, and the variation is confusing.
Some people say that there is a substance so simple that it is not a form made up of lesser forms, and that by putting enough of this substance together, secondary substances or compounds come into being, eventually leading to the substances that we refer to as “matter.” However, there is no such things as these “simplest substances.” What would a substance be without some form? It would be something without attributes, and nothing can be constituted by putting together things that have no attributes.
Later, when I discuss forms, we will see that there are countless elements in the very first created substances, the very smallest and simplest ones.
from Divine Love and Wisdom, Sections 227-229