In the Urantia cosmology, matter is thought of as downstepped
spiritual energy and that matter, at its very heart, is intelligent.
They posit that the smallest unit of energy, which they name the
ultimaton, has at its heart a direct connection with Spirit. They
tell us that one hundred of those ultimatons resonate within the
electronic presence of the electron, which in turn orbits the atoms,
which compose the different elements.