Phra and Buddha are two expressions which, though not having the same meaning, are used indiscriminately to designate the almost divine being, who after having gone, during myriads of successive existences, through the practice of all sorts of virtues, particularly self-denial and complete abnegation of all things, at last reaches to such a height of intellectual attainment that his mind becomes gifted with a perfect and universal intelligence or knowledge of all things. He is thus enabled to see and fathom the misery and wants of all mortal beings, and to devise means for relieving and filling them up. The law that he preaches is the wholesome balm designed to cure all moral distempers. He preaches it with unremitting zeal during a certain number of years, and commissions his chosen disciples to carry on the same benevolent and useful undertaking. Having laid on a firm basis his religious institution, he arrives at the state of Neibban. Buddha means wise, intelligent. Phra is an expression conveying the highest sense of respect, which was applied originally only to the author of Buddhism, but now, through a servile adulation, it is applied to the king, his ministers, all great personages, and often by inferiors to the lowest menials of Government. The word Phra, coupled with that of Thaking, which means Lord, is used by Christians in Burmah to express the idea of God, the supreme being. From the foregoing lines the reader may easily infer that the author of Buddhism is a mere man, superior to all other beings, not in nature, but in science and perfection. He lays no claim whatever to any kind of superiority in nature; he exhibits himself to the eyes of his disciples as one of the children of men, who has been born and is doomed to die. He carries his pretensions no farther. The idea of a supreme being is nowhere mentioned by him. In the course of his religious disputations with the Brahmins, he combats the notion of a god, coolly establishing the most crude atheism. No one, it is true, can deny that in certain Buddhistic countries the notion of an Adibudha, or supreme being, is to be found in writings as well as popular opinions, but we know that these writings are of a comparatively recent date, and contain many doctrines foreign to genuine Buddhism. This subject will, however, receive hereafter further developments.