THEO. Most decidedly; we call it WILL-PRAYER, and it is rather an internal command than a petition. ENQ. To whom, then, do you pray when you do so? THEO. To “our Father in heaven”—in its esoteric meaning. ENQ. Is that different from the one given to it in theology? THEO. Entirely so. An Occultist or a Theosophist addresses his prayer to _his Father which is in secret_ (read, and try to understand, ch. vi. v. 6, Matthew), not to an extra-cosmic and therefore finite God; and that “Father” is in man himself. ENQ. Then you make of man a God? THEO. Please say “God” and not _a_ God. In our sense, the inner man is the only God we can have cognizance of. And how can this be otherwise? Grant us our postulate that God is a universally diffused, infinite principle, and how can man alone escape from being soaked through _by_, and _in_, the Deity? We call our “Father in heaven” that deific essence of which we are cognizant within us, in our heart and spiritual consciousness, and which has nothing to do with the anthropomorphic conception we may form of it in our physical brain or its fancy: “Know ye not that ye are the temple of God, and that the great spirit of that the spirit of (the absolute) God dwelleth in you?”[16] Yet, let no man anthropomorphise that essence in us. Let no Theosophist, if he would hold to divine, not human truth, say that this “God in secret” listens to, or is distinct from, either finite man or the infinite essence—for all are one. Nor, as just remarked, that a prayer is a petition. It is a mystery rather; an occult process by which finite and conditioned thoughts and desires, unable to be assimilated by the absolute spirit which is unconditioned, are translated into spiritual wills and the will; such process being called “spiritual transmutation.” The intensity of our ardent aspirations changes prayer into the “philosopher’s stone,” or that which transmutes lead into pure gold. The only homogeneous essence, our “will-power” becomes the active or creative force, producing effects according to our desire. ENQ. Do you mean to say that prayer is an occult process bringing about physical results?