In the Egyptian _Book of the Dead_, chapter x describes the place where, after death, disembodied souls remain in different degrees of perfection. Some are shown as taking wheat three cubits high, while others are only permitted to glean it--"he gleaned the fields of Aanroo." Thus some enjoy the perfection of spiritual bliss, while others attain only to minor degrees in that place or state where divine justice is meted out to the soul. Devachan is the land of reward; the domain of spiritual effects. The word spiritual here refers to disembodiment; it must only be used as relative to our material existence. The Christian demonstrates this fact by the material _entourage_ of his heaven. In the _Secret Doctrine_, H. P. Blavatsky says: "Death itself is unable to deliver man from it [Karma], since death is simply the door through which he passes to another life on earth, after a little rest on its threshold--Devachan." Devachan, then, is the threshold of life. In the Hindû system it is etymologically the place of the gods, Indra's heaven. Indra is the regent of heaven, who gives to those who can reach his realm long-enduring gifts of happiness and dominion. The _Bhavagad-Gîtâ_ says: "After enjoying felicity for innumerable years in the regions of Indra, he is born again upon this earth." For the purpose of this article, we assume that the entire man, minus the body, goes into Devachan. This, however, is not so. The _post-mortem_ division of our sevenfold constitution given by Theosophy is exact. It exhibits the basis of life, death and reïncarnation. It shows the composite being, man, in analogy with that other composite being, nature. Both are a unity in diversity. Man, suspended in nature, like her, divides and reünites. This sevenfold division will be treated in a future article.