The consideration of animal forms is of very little importance in our estimation, when the matter in hand is to determine the place occupied by a living being in the scale of creation, for these forms are similar in type among all the superior animals, the body varying very slightly in structure in all the great class of mammifers; and also because the physiological functions are discharged in a similar manner by all. The basis on which we ground our researches is quite different, it is the spiritual basis; we ask the faculties of the mind to supply our materials of comparison. It must not be supposed, therefore, that we espouse the doctrines of Darwin and those who agree with him, because we hold that the soul has a previous dwelling in the bodies of several animals, before it reaches the human body; because we admit that the spiritual principle begins in the germ of plants, and that this germ grows and develops itself in passing through the bodies of a progressive series of animal species, to issue at length in man, the end of its elaboration and perfection. The Darwinists take into consideration only the anatomical structure, and put aside the soul. We consider its faculties only. We are guided, not by the materialistic idea which directs and inspires these men of science, but on the contrary, on a reasoned-out spiritualism. Our system of nature may be criticised, or rejected. We offer it merely as a personal view, and would not impose it on any reader. The merit of this philosophical and scientific conception, if it has any, consists in the vast synthesis by which it binds together all the living creatures which people the solar world, from the minute plant in which the germ of organization first appears, to the animal; from the animal to the man; and from the man to the series of superhuman and archhuman beings who inhabit the ethereal spheres; and finally, from them to the radiant dwellers in the solar star. In collecting together, on the one hand, all that modern chemistry has learned of the composition of plants, and the physical phenomena of their respiration, and on the other hand, everything which is known of the physical and chemical properties of solar light, the idea struck us that the rays of the sun form the vehicle by whose means the animated germs are placed in the plants. While meditating upon what has been written by the philosophers Charles Bonnet, Dupont de Nemours, and Jean Reynaud, upon the physical condition of resuscitated human beings, and dwelling upon the destiny of men beyond the formidable barrier of the tomb, in short, while drinking at the most various springs of philosophical and scientific knowledge, we have composed this attempt at a new philosophy of the universe.