2008. And just as little that the _lung_ is the parallel organ to the leaves or _foliage_. The relation of the other organs is, on the contrary, difficult; the striking resemblance, however, of the sexual parts and the lungs to the same systems in plants, is ground sufficient for assuming also the parallelism of the other organs. 2009. If the _root_ be compared with the intestine, then the _stalk_, as being the medium of the _vascular system_, must be regarded as _heart_. 2010. The _bark_ will correspond to the _skin_, the liber to the _veins_, the _wood_ as a tracheal body to the _arteries_. 2011. The vegetable tissue will be transformed into the lowest organs of the animal; the _cells_ into the _mucous tissue_, the _intercellular passages_ into the _lacteal vessels_, the _tracheæ_, or spiral vessels, into the lowest kind of respiratory tubes or the _cutaneo-lymphatic vessels_. We have accordingly the following parallel series: A. _Tissues._ 1. Cells Mucous tissue. 2. Ducts Absorbents. 3. Tracheæ Cutaneo-absorbents. B. _Systems._ 4. Bark Skin. 5. Liber Veins. 6. Wood Arteries. C. _Members._ 7. Root Intestine. 8. Stalk Heart. 9. Foliage Lung. D. _Sexual parts._ 10. Seed Ovum. 11. Ovary Uterus. 12. Corolla Testes. B. ANIMAL SYSTEMS. 2012. As in the blossom the light allows the whole vegetable trunk to be once more developed, though with coloured signs or marks of distinction, so also is the animal body taken up into the sense of light, and the vegetative systems are elevated unto light-or rather æther-systems. 2013. A new animal originates upon the old animal and is equivalent to it. Every perfect animal is twofold in its nature, being a planetary and solar animal, a vegetative and animal being. 2014. Three animal systems must be developed out of the three vegetative, an earth-, water-, and air-system, each being refined or purified through the agency of light, and forming the bones, muscles, and nerves, which correspond to the gravity or materiality, the heat or motion, and the light or tension.