“In Mormon theology there is no place for immateralism; i.e. for a God, spirits and angels that are not material. Spirit is only a refined form of matter. It is beyond the mind of man to conceive of an immaterial thing. On the other hand, Joseph Smith did not teach that the kind of tangible matter, which impresses our mortal senses, is the kind of matter which is associated with heavenly beings. The distinction between the matter known to man and the spirit matter is very great; but no greater than is the difference between the matter of the known elements and that of the universal ether which forms one of the accepted dogmas of science.”
| Excerpt From: John A. Widtsoe. “Joseph Smith as Scientist.” iBooks.