Grace Theological Institute series delves deeply into the Grace of God in all of its manifestations. There are five forms of grace. None of them can be ignored. To be fully equiped, all the five forms should be understood by believers and non-believers. Material Grace is the gift of matter and time to mankind. Matter and time are means of provision and resources for man to be managed. In this Tome, the origin and purpose of matter, time, and life are covered. Other theories on matter and life, such as Intelligent Design, the big bang, and evolution, are discussed. It is emphasized in this Tome 2 and in Tome 3 that consciousness is not a product of any biochemical process, but can be explained through quantum physics of life bosons. It is also shown that life existed before matter.