It is, however, much more true, that nearly all the heresies allow it an origin and a maker, and ascribe its creation to our God. Firmly believe, therefore, that He produced it wholly out of nothing, and then you have found the knowledge of God, by believing that He possesses such mighty power. But some persons are too weak to believe all this at first, owing to their views about Matter. They will rather have it, after the philosophers, that the universe was in the beginning made by God out of underlying matter. Now, even if this opinion could be held in truth, since He must be acknowledged to have produced in His reformation of matter far different substances and far different forms from those which Matter itself possessed, I should maintain, with no less persistence, that He produced these things out of nothing, since they absolutely had no existence at all previous to His production of them.
Tertullian
On the Resurrection of the Flesh
Chapter XI