We are spirit. Spirit moves in this world through the action of service. Service consists of giving to others. The more we give, the more we get. This is the positive aspect of compensation which cumulatively builds money consciousness.

The current in the river of money consciousness is driven by desire. This completes the cycle of service from giving to receiving to desire to serving more, etc. This is called love. Making money is therefore the art of loving and making friends.

What stops this cycle of money manifestation is fear. Fear creates poverty consciousness. Fear cuts off our access to Spirit. Love is letting go of fear. Our minds exist to directly connect to Spirit by focusing thought through concentration using our will which results in manifestation.
The essence of manifestation is money. Money and material things are of no value except to serve Spirit.

In conclusion, we are Spirit giving back to spirit through service resulting materially in abundance and prosperity. This world, being a manifestation of Spirit, is therefore nothing but Spirit permeated by love. Spirit is all there is.