logarithms, etc., our mind can derive no benefit from the coöperation of a material organ. In such thinking we are conscious of that which could not make an impression nor leave a record upon material receptors like neurons. To employ a material organ for the purpose of perceiving abstract essences and qualities would be as futile and pointless as an attempt to stop a nondimensional, unextended, intangible baseball with a catcher’s glove. Hence the services of material centers and receptors may be dispensed with, so far as rational thought is concerned. Rational thought cannot utilize the intrinsic coägency of the organism, and it is therefore a superorganic or spiritual function. That conceptual thought is in no wise communicated to the organism, but subjected in the spiritual soul alone, is likewise apparent from the data furnished by introspection. The conceiving mind apprehends even material objects according to an abstract or spiritualized mode of representation. In other words, in conceiving material objects we expurgate them of their materiality and material conditions, endowing them with a dematerialized mode of mental existence which they could never have, if subjected in their own physical matter, or in the organized matter of the cerebral cortex. Thus, in forming our concept of a material object like a boat, we spiritualize the boat by separating (representatively, of course, and not physically) its nature or essence from the determinate matter (_e.g._, wood, or steel) of which it is made, and by divesting it of the material and concrete conditions which define not only its physical existence outside of us, but also its imaginal existence within us as a concrete image in our imagination. In other words, we isolate the type or form of a given object from its material substrate and liberate it from the limiting material and concrete individuation, which confine it to a single material subject and localize it definitely in space and time. Now, it is axiomatic that whatever is received is received according to the nature of the receiver. Water, for example, assumes the form of the receptacle into which it is poured, and a picture painted upon canvas is necessarily extended according to the extension of the canvas. If, therefore, our intellect endows even the material objects, which it perceives, with a dematerialized or spiritualized mode of representation, it follows that the intellect itself is a spiritual power and not an organic sense immersed in concretifying and individualizing matter. Certainly, this ideal or spiritualized mode of existence does not emanate from the material object without nor yet from its vicarious material image in our organic imagination (which, in point of fact, is absolutely impotent to imagine anything except concrete, singular things in all their determinate individuation and quantification). Thought, then, with its _abstract mode of presentation_, cannot, like imagery, be subjected in the animated or