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The object of « On Mathematical Concepts of the Material World » is to review systematically the mathematical forms that possible theories in physics would take on if they expressed the relationship between real entities in an evolving universe. Referring to how Maxwell brought together the laws of electricity and of magnetism Whitehead went one step further and imagined the unification of electromagnetism and gravity laws : the ultimate laws of the universe « would not presuppose geometry but create it ». The function of the spirit is not to construct the mathematisation of reality alone, but to perceive its hidden mathematical framework. It should not separate science and perception but, in the act of perception, awake sleeping mathematical relationships.