The Kybalion holds that “The Universe is Mental”—The Kybalion / "The Universe is Mental — held in the Mind of THE ALL." — The Kybalion
'The All Is MIND; The Universe is Mental.' - The Kybalion THE ALL is in reference to everything we see, experience and feel, including what we do not i.e. Matter or Energy, has been created by ALL; it is Spirit and is referred to as the living Mind as the mind creates everything.
See the Golden Rule Mine post...