Dr. Franz Hartmann wrote of Prima Materia in his Alchemy:
"If we wish to know nature we must learn to know God, and God cannot be known without a knowledge of one's own divine self. The spiritual substance of which external visible nature is an imperfect expression and manifestation, has been called "Prima Materia"; it is the material for the formation of a new heaven and a new earth. It is like "water", or a "crystalline ocean". If compared with our grossly material earth, it is at once fire, water, air and earth, corporeal in its essence, nevertheless, incorporeal relatively to our physical forms."1
Prima Materia, by Latin Cabala Simplex, totals 112. Some Hebrew terms with equal value are most accurately descriptive: אל אלים, El Eloim, the 'God of Gods;' and כבד אלהים, kabad Elohim, the 'Glory of God.' The One Primal Substance is indeed the God of all gods under the Sun, and It is a Glory in that Its essence is a shining, living, iridescent, electro-magnetic, radiant energy. יהוה אלהים, Jehovah Elohim, 'Lord God of Hosts,' also equals 112. This is one divine name assigned to Binah, the third sphere, Understanding. Binah is the Great Sea and Divine World Soul to which all alchemists attribute the element Water, the most common name for the One Substance.
All this gematria intimates Prima Materia at the universal level, above and beyond our personal perceptions of consciousness. But there is a Prima Materia within us all that is a microcosm of the vast universal Light expanse. Another important alchemical term with value 112 is Lac Virginis, the 'Virgin's Milk.' This not only describes the substance permeating the unmanifest universe. The Virgin's Milk, chyle, inside the physical body of the Adept is essentially the same Glory of God. It is the Gold within, the solar force that animates and immunizes the human organism. It is actually the Seed of the Sun which Roger Bacon called Semen Solare, which also sums to 112 by Latin Cabala Simplex. Inside our bodies Prima Materia is the chief substance necessary for confecting Gemma Pellucida, the Transparent Jewel of Yoga philosophy, spelled here in Latin to reveal its number value 112. For full elucidation of this term please refer to the definition TRANSPARENT STONE.
Lastly, since we are in the letter ‘P’ of this Glossary, we may consider other titles for Prima Materia under this letter: Primal Substance, Primal Water and Permanent Water, the latter used commonly in Turba Philosophorum. Its 'permanency' is also implied by the assignation of Hebrew letter Mem and its path on the Tree titled the 'Stable Intelligence' to the element Water. The Substance is the most stable, and therefore most permanent, since all things have been, are now and shall be composed of it. Never changing in its own primal essence it is, however, as varied in its outward manifestations as there are objects in the known universe, without beginning or end. Cross reference with LAC VIRGINIS, AIN SUPh AUR, WATER, WHITE MAGNESIA, VENUS, MERCURY and EARTH.
1 Hartmann, Dr. Franz, Alchemy. Edmonds, WA: Sure Fire Press, 1984, pg. 6.