It is impossible to reduce matter to the temperature of absolute zero (-273.15 degrees centigrade) within the physical universe. Such a reduction would constitute a breach by the absolute into the sphere of intellectual existence and would culminate in the swallowing up of 13.8 billion years of progressive hydrogen accumulation. The possibility that intelligent humans could transfer to a parallel universe is one thing that the physical theorists might consider but more likely is that we shall become what we are, that is, spiritual beings .