Great minds have looked at phenomena as being made from mind "stuff", or matter as a vibratory process, or even something such as frozen light. Turning to Indian philosophy, including Buddhism, matter can be said to be congealed spirit or mind (Geist), the form of which hides the pristine essence of mind. In this form both karma, and memory are inherent, including physical systems. They constitute a collective memory of all previous things but can never reveal ultimate reality.
But for Buddhism, we are involved with this in the wrong way. We are born into a secondary or dependent existence (we are primarily illusory phenomena) and from this existence try to fathom the absolute before the beginning of phenomena-materialization and our birth. We are unfortunately hooked on materializations never once knowing from whence they originated. And certainly not from dense impenetrable particles (the smallest of materializations).
But here is a problem. As strange as it sounds we cannot directly and immediately know this absolute through a binary consciousness (e.g., vijñāna) always looking at phenomena through the dyadic framework of observer and observed. Nor can we choose one over the other. Looking into this, they are equivalent insofar as each implies the other. This equivalency becomes an inseparable negative unity. Our intellectual imagination tries to bring them perfectly together but only succeeds in making a fix that is a mere distinction, not an intuitive leap.
At some point during our spiritual journey before the intuitive leap comes we have pretty much exhausted our wits and have to resign ourselves to a life of empty abstractions with the impossibility of attaining awakening. This doesn't come so much as a deep shock or a feeling of great sorrow. Something else happens. Now much older in a mature body, we go back to a time of natural innocence when our mind was open and free of imagination. Mumon Ekai's barrier (關) disappears; the seeker and his lost ox vanish.