But it is said that soul-qualities are the active manifestations of gray matter in the human brain. We have already seen that the power to think, to reflect, and to judge of the moral quality of thoughts and acts, is not a property of matter. None of it, by itself or in combination, possesses this power. Wonderful have been the combinations and resultants of the operations of chemists, but life even in its simplest form is beyond their power. How much further beyond their power must be the production of the soul-power mentioned above! Besides, this gray matter has been analyzed and its constituent elements ascertained; none of these elements in its simplest form show any trace of this power. How is it possible, then, by combination to produce that of which no trace even existed in the elements? Then too, if this power is resultant, it is a law of chemistry that all resultants may be reduced back to its constituent elements. It would indeed be a wonderful achievement to reduce the power to think as a resultant, back to its constituent gases. Again, take the case of a strong and healthy man suddenly killed by a bullet penetrating both ventricles of the heart; this gray matter exists intact in the brain immediately after the extinction of life. Decay does not immediately affect its power. Does the man think, reflect and judge of the moral qualities of thoughts and acts after the extinction of life? If so, then this soul-power exists after death, and the argument answers itself. This argument has proceeded far enough to show its line of thought. Much might be added by way of illustration, details and further supporting propositions, but it is not deemed necessary. I conclude, then, that the soul is not only a unit with the power ascribed to it, but that it is also an invisible, immaterial and eternal entity or being. This is but the enumeration of the attributes of a spirit or spirit-existence. I will not attempt to repeat the reasons found in every text-book of mental philosophy and moral science to show its unity. We have seen that it is not matter; yea, more, that it is not a property of matter; therefore that it is immaterial. If immaterial and possessing the power to think and reflect, and endowed with moral sensations and perceptions--the highest and best evidences of life--it is a spirit-existence. As such, what evidence have we that a spirit-existence was ever destroyed? That it exists in manifest. Existing with no evidence of its destruction or of its destructibility, we ought to believe in its immortality; hence, I conclude, if a man die, he will live again. I have had a controversy on religious subjects but once in my life. I have always desired to avoid such controversies. Fixed religious opinions in the minds of others, especially of the old, I regard as sacred. To create a doubt, is to loosen them from their moral and religious moorings and to set them hopelessly adrift.