The matter/energy equivalence is common science, with matter being a particular configuration of energy. Energy (gravity, light, etc.) is immaterial and considered spirit, but not all spirit has a direct equivalence with matter. Moral spirit has an equivalence with virtue, action and events, not matter. Patience or anger has no direct physical form, but modifies the action of moral being (anything that has existence is being, and moral being is simply willed action). Moral being may also affect non-moral being. Irreverence may equate to drought, which is the degraded action of proper rain.