of recording strange and miraculous occurrences. The metamorphosed appearances mentioned in them are never phantoms with a resemblance to the human form, and possess no spiritual qualities. Even now the _bakemono_, though differing little from our ghost, is quite distinct from the human _mitama_ or _tamashiï_ (soul). Tama, as we have seen above,[28] may mean either a jewel, a round object, or the effluence of a deity or a spirit. Here literal-minded Dullness, with whom the Gods themselves contend in vain, leaps to the conclusion that the physical globular _tama_ is not merely a symbol of the soul, but the soul itself. By the ignorant in modern times it is conceived of as a small round black object, which has the power of leaving the body during sleep. The popular name for the will-of-the-wisp, namely, _hito-dama_ (man-ball-soul) enshrines a like superstition.[29] It is asserted that the souls of the newly dead have been seen to float away over the eaves and roof as a transparent globe of impalpable essence. We may compare with these Japanese notions the following cases, which I quote from Herbert Spencer's 'Sociology': "According to Ximenes, when a lord died in Vera Cruz, the first thing they did after his death was to put a precious stone in his mouth. The object of it was that the stone should receive his soul. The Mexicans along with a man's remains put a gem of more or less value, which they said would serve him in place of a heart in the other world." Such material conceptions of the soul are to be found everywhere. Mr. Hartland, in his 'Legend of Perseus,' observes: "To the savage, as to our own forefathers, and to the folk of all civilized countries still, the idea of an incorporeal soul is incomprehensible. It is everywhere in the lower culture conceived of as material, though capable of changing its form and appearance without losing its identity."[30] Hirata, after pointing out correctly that the _mitama_ (jewel or spirit) is so called because there is nothing in the body so precious as the soul, immediately relapses into a more material conception when he proceeds to explain that, although we cannot discern its shape, seen from the Gods it must have the shape of a jewel (that is, spherical).[31]