Physical Reality is formed of Electromagnetic Energy Units

The Electromagnetic Energy units (EE units) that Seth refers to here are the same as the "trapped light" that Lazaris refers to as the basis of what we perceive as physical 3D reality.  Thus what we know as physical matter and physical energy are all constructed from the EE units dreamed into existence by the CUs to host our dreams of physical reality.

“As the body became physical, however, the inner self formed the body consciousness so that the physical body became more aware of itself, of the environment, and of its relationship within the environment.  Before this could happen, though, the body consciousness was taught to become aware of its own inner environment.  The body was lovingly formed from the EE units through all the stages to atoms, cells, organs, and so forth.  The body’s pattern came from the inner self, as all of the units of consciousness involved in this venture together formed this fabric of environment and creatures, each suited to the other.”

(Dreams, “Evolution” and Value Fulfillment, Session 894)