It is manifest to all who will take the trouble to think steadily, that there can be only one eternal and underived substance, and that matter and spirit must therefore only be varying manifestations of this one substance. The distinction made between matter and spirit is then simply made for the sake of convenience and clearness, just as we may distinguish perception from judgment, both of which, however, are alike processes of thought. Matter is, in its constituent elements, the same as spirit; existence is one, however manifold in its phenomena; life is one, however multiform in its evolution. As the heat of the coal differs from the coal itself, so do memory, perception, judgment, emotion, and will, differ from the brain which is the instrument of thought. But nevertheless they are all equally products of the one sole substance, varying only in their conditions. It may be taken for granted that against this preliminary point of the argument will be raised the party-cry of "rank materialism," because "materialism" is a doctrine of which the general public has an undefined horror. But I am bold to say that if by matter is meant that which is above defined as substance, then no reasoning person can help being a materialist. The orthodox are very fond of arguing back to what they call the Great First Cause. "God is a spirit," they say, "and from him is derived the spiritual part of man." Well and good; they have traced back a part of the universe to a point at which they conceive that only one universal essence is possible, that which they call God, and which is spirit only. But I then invite their consideration to the presence of something which they do not regard as spirit, _i e._, matter. I follow their own plan of argument step by step: I trace matter, as they traced spirit, back and back, till I reach a point beyond which I cannot go, one only existence, substance or essence; am I therefore to believe that God is matter only? But we have already found it asserted by Theists that he is spirit only, and we cannot believe two contradictories, however logical the road which led us to them; so we must acknowledge two substances, eternally existent side by side; if existence be dual, then, however absurd the hypothesis, there must be two First Causes. It is not I who am responsible for an idea so anomalous. The orthodox escape from this dilemma by an assumption, thus: "God, to whom is to be traced back all spirit, _created_ matter." Why, am I not equally justified in assuming, if I please, that matter created spirit? Why should I be logical in one argument and illogical in another? If we come to assumptions, have not I as much right to my assumption as my neighbour has to his? Why may he predicate creation of one half of the universe, and I not predicate it of the other half? If the assumptions be taken into consideration at all, then I contend that mine is the more reasonable of the two, since