The inward good deeds produced by the operation of the intellectual faculties of the soul being of an incomparably greater value than the external ones, the recompense of the former is of a higher order than that of the latter. Hence there are twenty superior heavens reserved to the sages that have made progress in meditation.[49] The accounts of the Buddhists respecting the extent of these seats, their respective distance in a perpendicular direction, the myriads of centuries to stay in each of them, &c., are puerilities not worth attending to, and in no way belonging to the genuine and original Buddhism. They are the inventions in subsequent ages of individuals who wished to emulate their neighbours and rivals, the Hindus, at a time when the latter substituted the gross and revolting idolatry of the Puranas for the purer doctrines of the Vedas. But what is directly to our purpose is the distinction of these twenty seats into two classes. The first comprises sixteen seats, under the designation of _Rupa_, or matter; the second includes four seats, called _Arupa_, or immaterial abodes or conditions. Here are located on a grand and immense scale, according to their respective proficiency in science and meditation, the beings that have striven to advance in knowledge by the exertion of the mental faculties. The general appellation given to each class bears a great meaning, and therefore deserves explanation. In the sixteen seats of _Rupa_ are placed the contemplatives who have as yet a body, and have not been hitherto able to disengage themselves from some affection to matter. The subjects of their meditations are still the beings inhabiting this material world, together with some of the _Kathain_, or coarser portion of their being. But in the four seats called _Arupa_, which terminate the series of Buddhist heavens, the contemplatives are destitute of shape and body; they are almost brought to the condition of pure spirits. In their sublime and lofty flight in the regions of spiritualism, they seem to have bid a last farewell to this world, and to be no longer concerned with material things.