Sources

Sources in this universe are representations of concepts. They divine and give meaning to form, almost like Plato and Aristotle’s Forms. The most important source is the Soul Source, this is the source that grants the concepts of life and death to every being in the universe.
Other Sources include Grace and Malice. Think of these as yin and yang, the two are connected to each other. Grace represents the concept of Light, Malice the Concept of Dark. But at the same time both represent the energy: ie. potential and kinetic energy, electrical and mechanical energy, electrons and protons. Grace and Malice serve as the core binding everything thing in the universe to form.
Even more Sources include the Concepts of the Elements. Each Element serves as its own offshoot of the combination of grace and malice. This includes concepts like fire, water, air, earth, lighting, ice, etc… as well as the elements of the periodic table and the atom.
(*this should be a footnote, figure out how to do that later* This is the building block of magic in the universe. Understanding this binary allows beings in the universe to manipulate their surroundings, some beings can even understand how to manipulate the very fabric of reality, however this is the rarest of abilities and has a limited range.)
The Soul Source is housed in the original dimension, the place where life and death cross paths. This place is known as Sheol to humanity, the land of the dead. To other beings it is known as Death’s Domain. Sheol is only available to a being in one of 2 ways. 1 is by dying, the other is by the limbo train. Here souls are hewn from a rock known as soul stone. Would can be further refined to be sent to the next available vessel. Each soul acts as a filter for each vessel, ultimately the soul is responsible for the Majik’s that a being can produce. A soul’s filter can change as it lives its life.
The sources of Grace and Malice can be found in heaven and hell, respectfully. Equal and opposite. 
The other sources are scattered throughout the universe. 
Each source has found a home where is can thrive and where the souls of the beings that live in proximity are can only produce one type of Majik.
(*this should be a footnote, figure out how that works later* There exists in the universe a train that will bring you to Sheol if you so desire. It’s the last stop on the soul train and only very particular passengers can ever access it. This doesn’t mean that others don’t try. Conducter’s, a special branch of the reapers, guard this train.)