In philosophy, matter is primarily associated with the phase of cosmic extroversion, that is, the principle or inventory or process of crudification of consciousness, so it is quite simple to understand that at one point all this leads to matter. The introversive phase then, one might say, is the sublimation of that same matter.
In reality the two are inseparable. If the extraversive and introversive phases are considered as one, this defines life, and this living matter is the matter of microvita cosmology. Therefore, one might say that in microvita science, even the "crudest" plane is the starting point of cult in the full meaning of the term. But still better is to say that the whole idea of "crudification" is not prevailing.
Now, the universal "I" in microvita cosmology is somewhat different than the "Mahat" of philosophy. It has a different scope, existing of a "Doer" and "Knower", rather than an extroversive and introversive part. Initially there are no subjectivities and objectivities. Once the latter emerge, in a process called "bifurcation", the "Known" or "Known-I" is the portion of objectivity controlled by the Knower-I, and at the same time it is the immediate counterpart of the "Doer-I" or Cosmic Factor. Once the latter comes within the jurisdiction of the Knowing Faculty, creational vibrations (without center or direction, "ready to be sprouted") turn into real waves (with a center and a direction), and the endless variation of imminent, generic structure (the "dna of the universe") assumes a more or less perpetual, dynamic or energetic form. It's like raindrops falling out of the sky, creating expanding ripples on the surface of the lake. This is how microvita enter into this world.
For example, atoms or molecules which are not in a state of interaction, either because they are not being detected, or because they are in a zero temperature condition (BEC in quantum physics), not only loose their spatio-temporal position, but their very identities alltogether. Once the initial or prototype forms, existing in the psychic planes, come in touch with the energy of the known universe, for example through a quantum experiment, and generally due to their involvement in aforesaid cosmic cult, then theoretically we may say that the subjective Knower-I has started to control the Cosmic generic essence. In other words, through the attraction of the Universal Knowing Faculty alone, the planes of physicality are lifted out of the abstract ocean - completely and instantaneously. It shows the splendour of the Supreme Cognitive Entity or Paramashiiva, in the context of microvita cosmology, creating a sense of perpetual dynamism in the Cosmic Factor.
Concepts such as "temperature" (meaning atoms and molecules getting turned on from merely seeing one another..) and the closely related "Five Fundamental Factors" of philosophy are in fact a blending of propensities and vibration. Mind occupies the space between atoms and molecules (in an extroversive and introversive fashion), and this constitutes the "Citta" - the "stuff" of philosophy. It is somewhat a slight of hand and undoubtely there is a certain appeal, but it has little to do with cosmological theory based on bifurcation. There are myriads of planes of inferences and the universal stance of the Knower-I controls all. What is quintessential is the generic structure or master design of the universe, outside time and space, or one can say, in an unmanifest, simultaneous state, beyond ordinary comprehension. It is the Cosmic Nucleus, functioning as the conscient, ubiquitous, directly acting Cosmic Doer-I of a dynamic, living universe, rather than the Purusottama of philosophy, putting out the chapters of our mindstuff based creation story.
So, in microvita theory, the creation of matter involves all the objective and subjective faculties or "Chambers of the Universe", while the "Known-I" chamber constitutes the concrete reflection in the planes of physicality. To say that matter is "Known-I" without also considering its refraction back into primordial faculty, would be somewhat trivial.