Creating the physicalness of the universes was an awesome event. Upon observing the explosion which had created the cosmos, the greaterbeings and Ultimate Source felt something wasn’t quite right.
They looked around and said in effect, “We’re missing something.” They knew what had been done by creating the cosmos, but they lacked the physicalness to appreciate the result of their actions. They realized the level of energy they were, but knew it was not the ultimate maximum level of which they were capable. They could have stayed at that lower level, but they knew that it was not enough. There had to be something more.
Essentially, the greaterbeings were bored. If they were going to exist forever and this was the middle of forever, what should be done? The Ultimate Source wanted growth and development.
The solution was much like the elements of oxygen and hydrogen. Separately oxygen and hydrogen are valuable and identifiable, together they are water. Together the two are more than they were individually. They do not need the other to exist, but they do need each other to be water. The Spiritual Side needed humans that would be a compound of the spiritualness and the physicality of the universe.
So humans were created as a physical presence in the cosmos.