Disclosed is a method in which poloxamer, a resin, and/or a tocopherol is/are fused, and the material that is to be treated is intimately dispersed with said melt. After being introduced into the melt, the material that is to be treated is coated with water to prevent hardening, and the spontaneously forming gel is homogenized. The obtained product is composed of a transparent gel that is based on at least one poloxamer, a resin or a tocopherol, and an active substance which is solubilized, dispersed, and stabilized therein and whose consistency ranges from solid, semisolid, i.e. aspic-like, to liquid. The micelles of said solubilized matter remain stable even when the same is diluted well below the CMC of poloxamer.