Idea: The number of things in the world goes down when you make new things.
When you smash a vase — as you regularly do, I’m sure — the vase ceases to exist. It’s gone. There is one fewer thing (one fewer entity or substance) in the world.
But that’s not all. The total number of things in the world actually goes up when you smash the vase. Now all its pieces are separate things (separate entities or substances).
In contrast, imagine you’ve got six pieces of wood. Then you put them together to form a chair.
At first, you had six things. Now you only have one: the chair. There’s a new thing in the world, but six old things are gone.
Where’d they go? They’re in the chair now. They aren’t things (substances, entities) anymore. They are parts of a thing (substance, entity).
In building things, you actually make the world simpler. Sort of.