It refers to the Akasha Tatwa.

And the Spirit of God moved upon the face of the (Akasic) waters.
Let there be a firmament in the midst of the (Akasic) waters,
And let it divide the (Akasic) waters (of Daath) from the (Akasic) waters (of Yesod)
Let the (Akasic) waters under the heaven (Yesod) be gathered together unto one place (Hod), and let the dry land (Astral Body) appear: and it was so.
And God said, let the (Akasic) waters (of Yesod) bring forth abundantly the moving creature that hath life.
And God created great creatures, and every living creature that moves, which the (Akasic) waters brought forth abundantly, after their kind, and every winged fowl (in Daath) after his kind.
And God blessed them, saying, be fruitful, and multiply, and fill the (Akasic) waters in the seas, and let fowl (souls) multiply in the earth (physical body).

And, behold, I, even I, do bring a flood of (Akasic) waters upon the earth, to destroy all flesh, wherein is the breath of life, from under heaven (of Yesod); and every thing that is in the (physical) earth shall die.
But with thee will I establish my covenant; and thou shall come into the (Akasic) ark, thou, and thy sons, and thy wife, and thy sons' wives with thaee.
And of every living thing of all flesh, two of every sort shall thou bring into the (Akasic) ark, to keep them alive with thee; they shall be male and female. - Excerpts from the book of Genesis