Please see A Course on Hubbard’s Factors

Reference: The Factors
Here is a detailed review of Factors # 22 to 24 from the book Scientology 8-8008.
Factor # 22: And there are universes.
There may be myriads of subjective universes per the viewpoints of the various structures; but there is only one objective universe represented by the overall beingness.
The viewpoint of the overall beingness is displayed in science, logic, mathematics, philosophy, etc. It has the viewpoint of seeing things as they are. All other viewpoints are limited by their individual structures and limited contexts. Thus the idea of multiverses is subjective.
Factor # 22 (revised): There may be many subjective universes; but there is only one objective universe.
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Factor # 23: The universes, then, are three in number: the universe created by one viewpoint, the universe created by every other viewpoint, the universe created by the mutual action of viewpoints which is agreed to be upheld—the physical universe.
There are no physical and metaphysical universes that exist independently. The physical and metaphysical are two aspects of the same objective universe. Different “universes” are subjective because of the limited context of the viewpoints.
A common universe created out of agreement among viewpoints is still “subjective” in nature because of limited context. As the context broadens, all viewpoints converge to the same objective viewpoint because they see reality for what it is. No agreement is required.
Factor # 23 (revised): The viewpoints evolve from the universal field of beingness. They all converge toward the same objective viewpoint as their context broadens to become universal.
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Factor # 24: And the viewpoints are never seen. And the viewpoints consider more and more that the dimension points are valuable. And the viewpoints try to become the anchor points and forget that they can create more points and space and forms. Thus comes about scarcity. And the dimension points can perish and so the viewpoints assume that they, too, can perish.
A viewpoint can be seen and understood in terms of the frame of reference it is using. An anchor point refers to a fixed frame of reference.
The viewpoint can change. For example, a person generally uses his body as his frame of reference from which to view. When studying astronomy he may change that frame of reference to the whole earth.
A person should be flexible in terms of his frame of reference. When the frame of reference, such as a body, perishes then the associated viewpoint also perishes.
Factor # 24 (revised): The viewpoints use dimension points as their frame of reference. A viewpoint fixated on its frame of reference perishes when the frame of reference perishes.
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