Matter, Energy, And Spirit
Mother is the creative aspect of the Absolute. She is symbolised as Cosmic Energy. Energy is the physical ultimate of all forms of matter, and the sustaining force of the spirit. Energy and spirit are inseparable. They are essentially one.
Matter is reducible to energy. The Prasnopanishad says that Rayi and Prana–matter and energy–constitute the whole of creation. Matter is the outward index of the inward Power that is expressed by God. The Power that originates and sustains the universe is not the Jada Sakti or the electrical energy which is the ultimate reality of the scientists, but Chaitanya Sakti, the Power of the immutable Consciousness of Brahman. In fact, it is not a Power which is of Brahman, but a Power which is Brahman.
-Swami Sivananda Saraswati