The theory that God did not create matter when He brought the world into existence is without foundation. In the formation of our world, God was not indebted to pre-existing matter. On the contrary, all things, material or spiritual, stood up before the Lord Jehovah at His voice and were created for His own purpose. The heavens and all the host of them, the earth and all things therein, are not only the work of His hand; they came into existence by the breath of His mouth. {FLB 24.3}

Den teori, at Gud ikke skabte tingene da Han lod verden eksistere, er uden fundament. Ved dannelsen af vor verden, stod Gud ikke i gæld til forud-eksisterende ting. Derimod kom alt, materielt eller åndeligt, frem for Herren Jehova efter Hans stemme og blev skabt efter hans eget fortsæt. Himlene og alle hærerne i dem, jorden og alle ting deri, er ikke blot værket fra Hans hånd; de begynde at eksistere ved åndepustet af Hans mund.