Perception Information Bodies, Mahouka Vol 15

...As you can see from these observation results, at the same time as a person perceives something, psionic information bodies are newly formed. And these information bodies break down at the same time the person ceases to perceive it. The point to note here about these psionic information bodies, which are formed through one's perception, is that when the perceiver actively eliminates the object of perception--for example, via instant incineration--this breakdown begins in advance of the actual destruction.
...Many of the observational results you've seen match the hypothesis that psions are particles that give form to will and thought. They show that a person's passive perception does not create psionic information bodies; instead, their active mental processes are creating them.