This volume is one which will always awaken in the mind of the candid and reflective reader a feeling of profound respect. The writer is manifestly a deeply religious man. The book bears the marks of piety, and an earnest search after the truth respecting that august Being whom its author reverentially worships. However far wrong we may believe him to have gone in his speculative theory, his devout spirit must ever inspire esteem. Though it is ours to criticize and condemn the intellectual principles upon which his work is based, we cannot but desire to be like him, in rendering solemn homage to the Being he deems inscrutable. In proceeding with our examination, all the defects which were formerly noticed as belonging to the system of the Limitists will here be found plainly observable. Following his teacher, Mr. Mansel holds the Understanding to be the highest faculty of the human intellect, and the consequent corollary that a judgment is its highest form of knowledge. The word "conceive" he therefore uses as expressive of the act of the mind in grasping together various marks into a concept, when that word and act of mind are utterly irrelevant to the object to which he applies them; and hence they can have no meaning as used. We shall see him speak of "starting from the divine, and reasoning down to the human"; or of "starting from the human, and reasoning up to the divine"; where, upon the hypothesis that the two are entirely diverse, no reasoning process, based upon either one, can reach the other. On the other hand, if any knowledge of God is possible to the created mind, it is only on the ground that there is a similarity, an exact likeness in certain respects, between the two; in other words, that the Creator plainly declared a simple fact, in literal language, when he said, "God made man in his own image." If man's mind is wholly unlike God's mind, he cannot know truth as God knows it. And if the human intellect is thus faulty, man cannot be the subject of a moral government, for every subject of a moral government is amenable to law. In order to be so amenable, he must know the law _as it is_. No phantasmagoria of law, no silhouette will do. It must be immediately seen, and known to be binding. Truth is _one_. He, then, who sees it as it is, and knows it to be binding, sees it as God sees it, and feels the same obligation that God feels. And such an one must man be if he is a moral agent. Whether he is such an agent or not, we will not argue here; since all governments and laws of society are founded upon the hypothesis that he is, it may well be assumed as granted.