In his book "Scientology: The Fundamentals of Thought", Hubbard describes the thetan as "having no mass, no wavelength, no energy and no time or location in space except by consideration. The spirit, then, is not a thing. It is the creator of things".
"Without the thetan," declares Hubbard, "there would be no mind or animation in the body, while without a body or a mind there is still animation and life in the thetan." http://www.lifepositive.com/Spirit/new-age-path/Scientology/dianetics.asp
See Also
Celestial
Depolar
Hubbard
Mind
Neutral
Polar
Scientology
Spirit
Thought