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Some philosophers attempt to explain consciousness directly in neurophysiological or physical terms, while others offer cognitive theories of consciousness whereby conscious mental states are reduced to some kind of representational relation between mental states and the world.
The One Cosmic Mind is conscious and is shifting perspective all the time. That gives rise to the oscillation which gives matter (points of energy oscillating from positive to negative at varying frequencies). Consciousness is what the universe is made of. Matter and energy are just two of the forms that consciousness can take.