Board Thread:Questions and Answers/@comment-31365092-20170724123007/@comment-32428067-20170724160258

The one thing we learned from The Book of the Dead in Vol 10 was  "“It’s saying that souls are entities like the foam left by the waves of this great world, and so whether great or small, they are fundamentally the same"

So you can read it as the Universe itself is a creator/destroyer I guess..