We read in the ancient Várshtmánßar commentary of the poetic gathas concerning Yasna 31.7 and the creation of the worlds:
About establishing the universe through spirit/mind (maínögíg dahishna), through the original thinking power of Ahúrmazd (fratüm minishna í Aúhrmazd;) The above passage relates to mañ.tá paöúrúyæ in the gathic original, “the pristine formulation through spirit/mind, and the original measuring.”
Ahúrmazd first creating the universe in mind/spirit (Aúhrmazd dám fratüm maínögíg ávöridan), and after passing/undergoing of the spiritual stage, the physical making of the existence (ud pass ham stih kardan;)
And establishing the worlds by Ahúrmazd in mind/spirit, (Ud madam-ich dahishna í Aúhrmazd dám pavan maínög,) then from that their formation in the physical form (fraz bréhínídan zyash öl stih;)
And the blending, molding of mind/spirit into the physical form, (ud maínög öl stih gú-míkhtan;)
And advancing the universe thereby, (ud padash dám rúbág-ínídan;)
And harboring Vohüman and Virtue into the creation through his seer will/wisdom (ud pavan zak í ölá khratü Vohüman aharáyíh baén dám mahmání-hastan,)
Thereby spearheading all the good creatures into purity and happiness, (padash harvispa dám í neek öl avížagíh ud aúrvakh-maníh zakhamí-hastan.)
We live in a universe which emerges from the interplay of consciousness and physical reality, the mental/spiritual and physical realms. According to the poetic gathas everything comes down to consciousness/mind, meaning that all things physical are reducible to mind energy.
Consciousness or minoo is not an accidental by-product of the physical realm but is the primary meaning/purpose of reality. All is based on mind/spirit and it is consciousness that is at the very core of physical reality. Each creature in the universe is a creature of mind/consciousness. Every particle in the universe, each star, each one of the countless galaxies, every world not yet discovered, is packed with consciousness/mind.
That mind energy is always flowing, spreading throughout the endless worlds. Consciousness/mind literally shapes our universe and reality.
There is a Spiritual Wisdom/Seer Will (khratü) who created the worlds and through his beautiful mind/Vohüman and Superb Virtues, holds them all together, (See the 2nd rhymed verse line of Yasna 31.7.)