Our thoughts appear to collapse infinite potential into infinite energy made to appear as material we call 'matter'.  In reality, no atoms exist – matter is only vibration.  This is the science that David presents in his conferences.
And I believe it is in complete agreement with what is presented in ACIM and also his personal spiritual system called 'The Law of One'.   
This is similar to the effect of vibrating a viscous fluid (such as sand and water) with sound waves that form 'shapes' on the surface (aka Cymatics).  In reality, those shapes only appear to exist – and eventually lose their form once the vibrations (i.e.  'thought projections') cease.  The shapes take on various forms and change over time according to the frequency of the vibrating source.
The forms tend to rearrange themselves into geometrical structures and even appear to create more complex structures as the frequency increases.  But in reality, these shapes only appear to be there – the fluid simply molds into those shapes as a result of the frequency of the sound sent to it.  (i.e. our 'beliefs').
In this analogy, God (or Everything) is the fluid and our bodies appear to exist as a result of a 'vibrating frequency'.  Notice that this model does not state that we are simply the vibrating fluid, but instead states We are the 'dreamer of the dream' – i.e. We are Source – or the sender of the vibration.
We do not exist in the shapes but instead experience them as 'real' by projecting our thoughts into the form via belief. 
Once we remove our beliefs (our projections of our beliefs), our 'thought frequencies' change and forms appear to change.  None of this affects Who We Truly Are since we are not IN the form – but only 'believe' (or project thoughts into) the form.  In reality, we are far beyond the simple shapes (bodies) we believe we inhabit – we are beyond all time and space – and we are beyond all matter and energy.
We are Everything – EXACTLY the same as our Creator.
There is no world.  There is no separation.  There is only the One Infinite Creator (i.e. Everything) viewing itself subjectively through extensions of Itself which It has 'projected' into Itself.  We call these extensions 'individuals'.
These 'individuals' are identical to the One Infinite Creator in all respects and have been endowed with equal potential and equal power  because infinity has no limits and would never impose limits upon It's extension. 
These 'infinite extensions' are EXACTLY like the One Infinite Creator and are given complete freedom to choose to experience anything they want.  However, since Truth can NEVER be false, playing a Mind game of 'could the false ever be true?' can seem to produce an experience of separation – an impossible thing.
So we have the impossible appearing to not only be possible, but through the power of our beliefs, now appearing as 'real', inevitable and unchangeable.
But this need not be.  We need only be willing to be shown the Truth.  We must be willing to be wrong in order that the Truth may be shown upon us like the Ray of Light our One Infinite Creator intended for us to Be.   
Our beliefs are all powerful and we have hidden behind a veil of forgetfulness imposed upon ourselves by ourselves. The One Infinite Creator is not aware of the 'shapes' we have formed upon Infinite Potential – He (for the lack of an appropriate pronoun) only sees His Extension as Perfectly playing with thoughts of projection (vibration). This veil of forgetfulness can be lifted at any time, but will not be removed until such time as we are willing to 'give up' our beliefs that we are right.
If we had ham, we could have ham and eggs, if we had eggs.  Belief permeates into our most subtle creavices.  One must quiet the mind and reach a complete state of 'stillness' or silence in order to remember/experience Truth. Otherwise, the thoughts (projections of vibration) fill the Mind with desires long since forgotten – although presently experienced.
If we suspend enough belief, matter will return to our awareness as simply 'infinite potential' or 'infinite energy'.  But we must be willing to suspend ALL beliefs in order to 'see' the Truth..  Otherwise, we merely project our beliefs onto infinite potential/energy and matter appears to be what we 'expect' it to be.
Thus, "As you believe, so it is for you." 
Our beliefs and desires seem to make infinite potential (i.e. energy/matter) appear to be 'real' only because we believe so strongly it is true. But thankfully, just because we believe something strongly does not make it true. And all of our beliefs can only mold potential into illusion while we believe we exist in time.   (which we do not).
There is no time.  There is only NOW. And there is no world. 
In reality, there are no atoms, no electrons, no particles, no molecules, no bodies, no world and no separated anything.  
There is only Everything – undifferentiated formed into what we 'see' by belief. 
Releasing our beliefs through the quieting of the seemingly separated mind awakens the One Mind to the reality that there is no separated individual anything – only the One Infinite Creator.