Please see A Course on Hubbard’s Factors

Reference: The Factors
Here is a detailed review of Factors # 19 to 21 from the book Scientology 8-8008.
Factor # 19: And the viewpoint can never perish; but the form can perish.
Each form has its own viewpoint expressed as its essence of properties and capabilities. All forms are connected with each other within the system of the universe. Individual form and viewpoint are a small part of a system and they survive and perish together. But the overall system of the universe, its form and its viewpoint endure as long as time itself endures.
Factor # 19 (revised): Individual forms and viewpoints may perish, but the form and viewpoint of the overall universe can never perish.
.
Factor # 20: And the many viewpoints, interacting, become dependent upon one another’s forms and do not choose to distinguish completely the ownership of dimension points and so comes about a dependency upon the dimension points and upon the other viewpoints.
The individual forms and their respective viewpoints come about as the field of beingness condenses into structures. The overall beingness is now expressed as an interconnected matrix of individual forms and their viewpoints.
A viewpoint does not own some dimension point. The dimension point describes the outer form of beingness, whereas, the viewpoint describes its inner essence. The interconnection among the forms and viewpoints is natural, but confusion may come about, which could be difficult to sort out.
Factor # 20 (revised): There are relationships among all the individual forms and their viewpoints in the universe. However, confusion may come about among these relationships.
.
Factor # 21: From this comes a consistency of viewpoint of the interaction of dimension points and this, regulated, is TIME.
The overall beingness is eternal without beginning or end. Time accounts for the changes within the beingness. Such changes occur at variable frequencies while the beingness is evolving as a field. This gives time a variable aspect.
As the frequency of change becomes larger, the changes in frequency become less noticeable and beingness starts to condense to form discrete structures. As beingness becomes structured time acquires a fixed characteristic.
Factor # 21 (revised): As beingness becomes structured and acquires individual forms and viewpoints, TIME also acquires a fixed characteristic.
.