Where else?

[BrianSoddingBoru4]

But you grasp that air and water are made of matter, and that matter and energy are equivalent, correct?

Boru

Not at all Bor.

It is the lower factor that has got all the components of the other not the other way around.
The space is not matter and so the air, light-energy and water.
They will turn into matter as the devolution stage takes place but until that takes place they are not as yet.

Remember that so far there is no single universally agreed scientific meaning of the word "matter".

According to yoga the 5 fundamental factors are different one an other due to the different stages of consciousness.

Beside the factors are not just 5 (space, air, light-energy, water and matter) but include mind and consciousness.

The consciousness start the devolution cycle by turning pure consciousness into the 5 elements or factors.
Once the cycle reach the very last stage of devolution by turning into matter the evolution stage begin
with lower forms of life until human being go back to where originally came from (pure consciousness God).  

Boru