That makes a lot of sense to me. I find it amazing and amusing that while we value physical, solid-state objects and treat them as real and consider our thoughts wishy-washy and weak, it's in fact the other way round. Our thoughts are indeed very powerful and it must 'descend' itself into a solid state so that our own solid beings can interact with it. I guess being stuck in the realm of the solid, liquid and gas can really limit one's perceptions and powers.
And so I see that's how LoA works, your thoughts manifest and create just like God's thoughts did in the beginning. The thoughts descend to these states. I suppose if we were gaseous or plasma beings, LoA might work faster (being closer to the source) and our perceptions and powers much more reaching. Everything really is mind.