"In Scientology it has been discovered that mental energy is simply a finer, higher level physical energy. The test of this is conclusive in that a thetan "mocking up" (creating) mental image pictures and thrusting them into the body can increase the body mass and by casting them away again can decrease the body mass. This test has actually been made and an increase as much as thirty pounds, actually measured on scales, has been added to, and subtracted from, a body by creating "mental energy". Energy is energy. Matter is condensed energy." [Hubbard, Understanding the E-Meter, page 50 (underline added)]

See Also

1.15 - All Force and Matter
1.19 - Matter Evolves from Mind
18.03 - Hubbard Scale of Consciousness
18.06 - Thought as a thing - Cayce
18.07 - Thought as a thing - Hubbard
4.11 - Matter is Centralized Condensed and Differentiated Light
Conscious
Consciousness
electropsychometer or E-Meter
Endocrine System
Energy
Etheric Elements
Figure 18.06 - Hubbard Tone Scale of Degrees or Levels of Consciousness
Force
Hubbard
Levels of Consciousness
Mass
Matter
Mind and Matter
Mind Force
Mind
Scientology
Superconscious
Will