“A piece of iron is attracted to a magnet without having any desire in the matter. If it is exposed to air and water, it may become rusty and cannot prevent it. A plant or a tree may be straight or crooked on account of circumstances over which it has no control. An animal usually follows the instincts of its nature without any merit or demerit for so doing, a child or an idiot may smilingly kick over a lamp which may set a whole city on fire; the cause will have its effect, but the child or the idiot cannot be held responsible for it, because they have not sufficient intelligence to fully control their actions or to judge about the consequences. A person can only be held responsible according to his ability to perceive justice and to distinguish between good and evil. The power to discriminate properly is an attribute of the human mind, and the higher that mind is developed the more it becomes responsible for the effects it produces. A cat may kill a mouse or an ox gore a man; and to hold them morally responsible for it would be an act of injustice, cruelty and stupidity. Whether or not a dog may have sufficient reason to incur any moral responsibility is a matter of opinion, and no emphatic affirmation or denial will decide the case: but it is reasonable to suppose that a dog, though he may have sufficient reason to know what is good or bad for himself or for those to whom he is attached, has no moral responsibility.” Thus, though animals may be under the law of compensation, and under the law of harmony or Karma, they _are not_ under the law of compensation, or the law of harmony or Karma in the same way as it applies to human beings. With humanity, a fresh element has been introduced—the intellectual, reasoning, and discriminating power. Consequently, while the universal law of harmony or Karma governs the whole Universe, the law of Harmony should be applied to the Universe as a whole, and its manifestations, the laws of Karma and Compensation, should be applied to man and animal respectively. It is more possible, perhaps, to consider the question in relation to the various grades of humanity so far as we can conceive of it and them. It would be better to commence with the highest and proceed downwards. All Theosophists, and many who are not, have heard of Mahatmas, and many have speculated very wrongly about them. In this magazine, and in this article, it may be possible to write about them without disrespect, _because_ only through these speculations is it possible to understand the law of harmony and its relation to man as Karma, and to divinity as harmony. The word Karma as limited above does not apply to the Mahatma.