Part two of the Origins of Matter and Gravity paper. We show a group of equations that appear to represent target values for the mass, radius, and number of elementary particles in the universe: the values of an 'ideal particle'. Quanta and particles are not static; they change with time. The angular momentum of the universe is continually increasing, and this requires a dynamical response to conserve angular momentum. The creation, collapse, and coalescence of quanta conserves angular momentum, resulting in the creation of particles of matter. Matter is condensed space. The increase in the gravitational potential energy of particles matches the accretion rate of energy predicted by this model. This gives a simple, universe-wide mechanism for the creation of matter, and is the reason all elementary particles, of a kind, are identical. The centripetal force of a particle of matter matches the gravitational force; they are the same entity. Gravity is the ongoing accretion of the quanta of space by particles of matter.