The evolution of matter could only begin after Kosmos had recognized the need to create its own space of consciousness for its findings. This space of consciousness is our experienced universe.
In the spirit universe, all entities are separate spiritual entities that have an urge which they must follow during their life in the universe, but which can never be satisfied for long. The explanation of quantum entanglement and gravity is trivial in the spirit universe.
Entities in the spirit universe represent Ur-Ideas. Simple matter entities represent simple ideas. Complex matter entities represent complex Ur-Ideas, which are composed of different Ur-Ideas.