An intelligent man of the tribe Setang, gave another account. He says that “Tapa” and “Tenabi” are but different names for the same Great Being, and that with Him is associated “Jirong,” the Lord of birth and death. That when Tapa made the world, he first created “Iang,” then the spirits “Triu” and “Komang,” and then man. That man and the spirits were at first equal, and fought on fair terms, but that on one woful occasion, the spirits got the better of man, and rubbed charcoal in his eyes, which made him no longer able to see his spirit foes, except in the case of certain gifted persons, as the priest, and so placed him at their mercy. With respect to a future state, the common Dayak story is that when a man dies, he becomes a spirit, and lives in the jungle, or (this Mr. Chalmers heard in one of the dead body burning tribes) that as the smoke of the funeral pile of a good man rises, the soul ascends with it to the sky, and that the smoke from the pile of a wicked man descends, and his soul with it is borne down to the earth, and through it to the regions below. Another version is, that when a man dies a natural death, his soul on leaving the body becomes a spirit, and haunts the place of burial or burning. When a spirit dies, for spirits too, it would seem, are subject unto death, it enters the hole of Hades, and coming out thence again becomes a Bejawi. In course of time the “Bejawi” dies, and lives once more as a “Begutur;” but when a “Begutur” dies, the spiritual essence of which it consists, enters the trunks of trees, and may be seen there damp and blood-like in appearance, and has a personal and sentient existence no longer. I have introduced this account, and it is curious to trace in it a similarity to the Budhist religion professed in Siam. There, they believe that after passing through many and various transmigrations, they will, as the last and best existence, sink into “neiban” and be lost to all sense, and fade away without retaining personality any longer. With regard to a future state, the Dayaks point to the highest mountain in sight as the abode of their departed friends. The spirits are divided into two classes, “Umot,” spirits by nature, and “Mino,” as I understood it to be, ghosts of departed men.