Everything, living or not, is constituted from elements having a nature that is both physical and nonphysical - that is, capable of combining into mental wholes. So this reductive account can also be described as a form of panpsychism: all the elements of the physical world are also mental.
Thomas NagelHumans are addicted to the hope for a final reckoning, but intellectual humility requires that we resist the temptation to assume that tools of the kind we now have are in principle sufficient to understand the universe as a whole.
Thomas Nagel