Ethereal matter refers to that part of the World of Matter which lies higher than the World of Gross Matter and form the transition point to the world of the Animistic. It is lighter, higher and consists of an entirely different substance from the World of Gross Matter. Human beings on earth also have the body of the ethereal substance within.
The World of Ethereal Matter already belongs to the lighter realms of this Creation. The products of our evil intuitive volitions do not reach the World of Ethereal Matter. These forms are held mostly in the World of Medium and Fine Gross Matter. Consequently most people when they pass on do not even reach the Ethereal realm at all. They are caught up in the World of Gross Matter to experience the consequences of their thoughts, words or deeds. See “Creation”.