Materials are not the same as the unformed matter of the plane of consistency; they are already stratified, and come from "substrata." [TP: 49]
The materials furnished by a substratum are no doubt simpler than the compounds of a stratum, but their level of organization in the substratum is no lower than that of the stratum itself. [TP: 49]
The difference between materials and substantial elements is one of organization; there is a change in organization, not an augmentation. [TP: 49]