In ThetaHealing®, the concept of manifesting is the belief that it is possible to create something into the physical using the connection to the highest energy. Every statement, thought and action is reflected by what we are manifesting in our lives. Every decision is made upon the mirror reflection of what we choose to create. What we think and say has a direct bearing upon whether our manifestations are for our benefit or detriment. If you constantly say that you are poor, you will be. If you constantly say and think that you are financially abundant, you will be. It is of the utmost importance to stay on a positive mind set.