Let us see! On his own plane of being, how does Man create? Well, first, he may create by making something out of outside materials. But this will not do, for there are no materials outside of THE ALL with which it may create. Well, then, secondly, Man pro-creates or reproduces his kind by the process of begetting, which is self-multiplication accomplished by transferring a portion of his substance to his offspring. But this will not do, because THE ALL cannot transfer or subtract a portion of itself, nor can it reproduce or multiply itself--in the first place there would be a taking away, and in the second case a multiplication or addition to THE ALL, both thoughts being an absurdity. Is there no third way in which MAN creates? Yes, there is--he CREATES MENTALLY! And in so doing he uses no outside materials, nor does he reproduce himself, and yet his Spirit pervades the Mental Creation. Following the Principle of Correspondence, we are justified in considering that THE ALL creates the Universe MENTALLY, in a manner akin to the process whereby Man creates Mental Images. And, here is where the report of Reason tallies precisely with the report of the Illumined, as shown by their teachings and writings. Such are the teachings of the Wise Men. Such was the Teaching of Hermes. THE ALL can create in no other way except mentally, without either using material (and there is none to use), or else reproducing itself (which is also impossible). There is no escape from this conclusion of the Reason, which, as we have said, agrees with the highest teachings of the Illumined. Just as you, student, may create a Universe of your own in your mentality, so does THE ALL create Universes in its own Mentality. But your Universe is the mental creation of a Finite Mind, whereas that of THE ALL is the creation of an Infinite. The two are similar in kind, but infinitely different in degree. We shall examine more closely into the process of creation and manifestation as we proceed. But this is the point to fix in your minds at this stage: THE UNIVERSE, AND ALL IT CONTAINS, IS A MENTAL CREATION OF THE ALL. Verily indeed, ALL IS MIND! "THE ALL creates in its Infinite Mind countless Universes, which exist for aeons of Time--and yet, to THE ALL, the creation, development, decline and death of a million Universes is as the time of the twinkling of an eye."--The Kybalion. "The Infinite Mind of THE ALL is the womb of Universes."--The Kybalion. The Principle of Gender (see Lesson I. and other lessons to follow) is manifested on all planes of life, material mental and spiritual. But, as we have said before, "Gender" does not mean "Sex" sex is merely a material manifestation of gender. "Gender" means "relating to generation or creation." And whenever anything is generated or created, on any plane, the Principle of Gender must be manifested. And this is true even in the creation of Universes.