The Almighty is the substratum of the acts of cognition. 

From the standpoint of a radical empiricism, one yet concealed to the positive sciences, the brute fact of reality is: There is nothing but experience.

If experience is divisible into distinct cognitive acts this divisibility is itself something experienced by a consciousness, the witness consciousness. Consciousness of multiplicity is possible if and only if the perceiving consciousness itself remains one and the same through its many perceptions, and hence being untouched by that multiplicity. But we can assume these distinctions in acts of cognition insofar as it is understood that all distinctions are only apparent and used only for the sake of clear exposition. With this in mind, we define experience as the totality of cognitive acts. However, the cognitive act bears within it the cognized object, what is called noema. The experienced object is constituted within the temporal flow of the act and cannot exist apart from the act that constitutes it. The object of consciousness is a moment inside consciousness, for if the object were outside consciousness there would be no way for consciousness to come into contact with its object no more than a blind person can fetch an unknown object in a straightforward manner.

Therefore, all objects are essentially objects for consciousness. Or, consciousness is always consciousness of an object. That consciousness is essentially consciousness-of something is known as the intentional character of consciousness. There is no consciousness that is not conscious of something: All consciousness is a consciousness of. It follows that world and its objects are correlates of the acts of consciousnesses; they are correlated, or entangled, with the constantly functioning conscious acts, much like magnetic poles; where there is one pole there must also be a second pole. Where there is consciousness there must also be a world of objects as the end product of cognition. Thus, cosmos is nothing but a correlate of consciousness which is eternally constituted in and through the acts of consciousness. What has substantial reality is not the world, for world is nothing outside the cognitive acts that constitute it. What has substantial reality is the totality of the acts of consciousness, each act being an attribute of an underlying substratum. This underlying substratum which is of the nature of pure consciousness is the infamous Almighty; it is the only thing that is real: It is the supreme reality.