The writer, in this book, has treated the two manifestations of Life, _viz._, Mind and Substance, as if they were separate things, although he has hinted at his belief that Substance, at the last, might be found to emanate from Mind, and be but a cruder form of its expression. The better way to express the thought would be to say that he believes that both Substance, and Mind _as we know it_, are but expressions of a form of Mind as much higher than _that which we know as Mind_, as the latter is higher than Substance. But he does not intend to follow up this belief, in this book, as the field of the work lies along other lines. The idea is mentioned here, merely for the purpose of giving a clew to those who might be interested in the conclusions of the writer, regarding this more remote regions of the general subject. The writer agrees with the Ancient Occult Teachings regarding the existence of The Cosmic Mind, as he has stated in the last chapter. This Cosmic Mind, he believes, is independent of Substance, in fact it is the Mother of Substance, and its twin-brother, _Mind as we know it_. _Mind, as we know it_, and Substance are always found in connection with other. It is true that the form of Substance, used by Mind as its body, may be far finer than the rarest vapor that we know, but it is Substance nevertheless. The working of the Great Plan of the Universe seems to require that Mind shall always have a body with which to work, and this rule applies not only in the case of the densest form of Substance and the Mind-principle manifesting through it, but also in the case of the highest manifestation of Mind, as we know it, which requires a body through which to manifest. This constant combination of Mind and Substance--the fact that no Substance has been found without at least a trace of Mind, and no Mind except in relation to and combination with Substance, has led many scientific thinkers to accept the Materialistic idea that Mind was but a property of Substance, or a quality thereof. Of course, these philosophers and thinkers have had to admit that they could form no idea of the real nature of Mind, and could not conceive how Substance really _could_ "think," but they found the Materialistic idea a simpler one that its opposite, and so they fell into it. Notwithstanding the fact that there was always a Something Within that would cry "Pshaw!" at the conclusion of the argument or illustration, these men have thought it reasonable to believe that there was no such thing as Mind, except as a result of "irritation of tissue," etc. But, nevertheless, there is always a Something in us that, in spite of argument, keeps crying like a child, "_'taint so_!" And, wonderful to relate, we heed the little voice.