Metaphysical meaning of substance (mbd)
Meta. An idea in Divine Mind; an attribute of Being. It is the spiritual essence out of which all things are made. It is visible and comprehensible to mind, but the five senses of man cannot apprehend it.
Substance is made visible to the sense man by man's thought. However, he does not see it as it is in Being, but as it appears to his limited understanding. Men have not recognized substance, because their minds have been centered on effect instead of cause, on manifestation in matter instead of the idea back of manifestation.