Thus if a man’s capital be ten and his debts eight, the subtraction will be the same, whether we call the capital negative debt, or the debt negative capital. But in as much as the latter stands practically in reference to the former, we of course represent the sum as 10-8. It is equally clear that two equal forces acting in opposite directions, both being finite and each distinguished from the other by its direction only, must neutralize or reduce each other to inaction. Now the transcendental philosophy demands; first, that two forces should be conceived which counteract each other by their essential nature; not only not in consequence of the accidental direction of each, but as prior to all direction, nay, as the primary forces from which the conditions of all possible directions are derivative and deducible: secondly, that these forces should be assumed to be both alike infinite, both alike indestructible. The problem will then be to discover the result or product of two such forces, as distinguished from the result of those forces which are finite, and derive their difference solely from the circumstance of their direction. When we have formed a scheme or outline of these two different kinds of force, and of their different results, by the process of discursive reasoning, it will then remain for us to elevate the thesis from notional to actual, by contemplating intuitively this one power with its two inherent indestructible yet counteracting forces, and the results or generations to which their inter-penetration gives existence, in the living principle and in the process of our own self-consciousness. By what instrument this is possible the solution itself will discover, at the same time that it will reveal to and for whom it is possible. Non omnia possumus omnes. There is a philosophic no less than a poetic genius, which is differenced from the highest perfection of talent, not by degree but by kind. The counteraction then of the two assumed forces does not depend on their meeting from opposite directions; the power which acts in them is indestructible; it is therefore inexhaustibly re-ebullient; and as something must be the result of these two forces, both alike infinite, and both alike indestructible; and as rest or neutralization cannot be this result; no other conception is possible, but that the product must be a tertium aliquid, or finite generation. Consequently this conception is necessary. Now this tertium aliquid can be no other than an inter-penetration of the counteracting powers, partaking of both. * * * * * * Thus far had the work been transcribed for the press, when I received the following letter from a friend, whose practical judgment I have had ample reason to estimate and revere, and whose taste and sensibility preclude all the excuses which my self-love might possibly have prompted me to set up in plea against the decision of advisers of equal good sense, but with less tact and feeling.