2 Corinthians 5:17

2 Corinthians 5:17 So then if anyone is in Christ, he is a new creation. The old things have passed away; behold, they have become new.

God created His new creation without any physical material. The new creation was created by God with Christ as the embodiment of the divine life. Hence, the material for the new creation is the divine life. Anyone who is in Christ is a new creation because God's life has entered into him. Before our regeneration, we did not have the divine life, but through regeneration, God imparted Himself into us and became our life. Thus, we became the embodiment of Christ. He has been born into us as our life. In this way we have become a new creation. 

- "the Central Line of the Divine Revelation" P269