Man is a living, thinking, feeling being. He is on the surface of a nearly spherical body, which he calls the earth, out of which his material part has arisen. The elements of his body are the same as those in the earth. His carbon, nitrogen, oxygen, and hydrogen are the carbon, nitrogen, oxygen, and hydrogen of the coal measures, soils, atmosphere, oceans, of the earth. The calcium carbonate of his bones is the calcium carbonate of her rocks as seen in cliffs at Flamborough and Dover. He is bone of her bone, flesh of her flesh. Sometimes he calls her Mother Earth, and involuntarily speaks the truth in jest. In Siberia the Tartar word for the earth is "Mamma"--a curious fact. Indeed, the bond between the earth and her children is much closer than in the case of a human mother and her child; for we remain, all our lives, actually _part_ of the planet's mass. If our bodies were suddenly annihilated, the earth's gravitative attraction would be altered, and the whole solar system would have to readjust itself to the slight diminution. We belong to the earth. We are a film of cells on her skin. In Piccadilly and the Bowery (and Throgmorton and Wall Streets?) we are--alas!--an eczematous patch. But here it may be objected that man is more than a mere body. Quite true. Man has experiences of an order different from the material one. You cannot express joy and sorrow by chemical equations or number of foot-pounds. Even if there is a material equivalent or necessary concomitant, of electrical or chemical change in cerebral tissue or what not, the fact of the non-material experience remains a reality. To indicate this side of human life, we call it the spiritual side. We say that man is matter and spirit, body and soul. This is quite justifiable and right, whether we can define the terms or not. Definition means explaining a word by means of others that are better known. And as we cannot get any closer to reality than our own experience, which _is_ reality to us, and as the two words conveniently classify two great departments of experience, we justifiably say that we are soul and body. Very well; the body, then, when we die, returns to the earth, from which indeed it has not been severed, except as being a point at which a special kind of activity was manifested. What then of the soul? Shall it not return to the earth-soul, as the body returns to the earth-body?